Unsigned third-party records cannot establish on-money payments without corroboration and cross-examination, requiring deletion of the related additio...
Service-tax exemptions for railway and Government works restrict de novo reassessment, while unsupported limitation and consultation failures invalida...
Duplicate GST adjudication cannot be sustained where tax proposals concerning GSTR-1/GSTR-3B reconciliation and excess input tax credit in GSTR-3B versus GSTR-2A have already been determined in an earlier order. Complete overlap between the proposals prevents a second determination, even while an appeal against the earlier order is pending. The impugned order was quashed to the extent it repeated those two proposals.
Duplicate GST adjudication cannot be sustained where tax proposals concerning GSTR-1/GSTR-3B reconciliation and excess input tax credit in GSTR-3B versus GSTR-2A have already been determined in an earlier order. Complete overlap between the proposals prevents a second determination, even while an appeal against the earlier order is pending. The impugned order was quashed to the extent it repeated those two proposals.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4935 
