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...
GST penalty adjudication by a Joint Commissioner fell within the proper officer's relevant monetary jurisdiction. Although the circular invoked to support that position was issued after the show-cause notice and order-in-original, it indicated that a Joint Commissioner was competent for such matters. Section 160 of the CGST Act prevented invalidation of the proceedings solely for the alleged jurisdictional defect. The jurisdictional challenge failed, while all remaining grounds were left for determination through the statutory appellate remedy.
GST penalty adjudication by a Joint Commissioner fell within the proper officer's relevant monetary jurisdiction. Although the circular invoked to support that position was issued after the show-cause notice and order-in-original, it indicated that a Joint Commissioner was competent for such matters. Section 160 of the CGST Act prevented invalidation of the proceedings solely for the alleged jurisdictional defect. The jurisdictional challenge failed, while all remaining grounds were left for determination through the statutory appellate remedy.
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TaxTMI 
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