Fake-invoice penalties remain available where taxpayer admissions and records establish unsupported input tax credit claims and false GST documentatio...
Works contract classification applies to permanently installed fire-protection systems, while earthwork and obsolete IGST concessions remain unavailab...
Professional fee recovery for GST refund representation succeeds where direct engagement, fee acknowledgement, and authority are established despite c...
Transfer pricing of intra-group support services requires prescribed benchmarking; unsupported nil valuation and alternate business-expense disallowan...
Technical discrepancies between e-way bill dispatch locations and transporter goods receipts do not justify GST penalty where consignments carry valid e-invoices and e-way bills, transactions are recorded in statutory returns, and applicable tax has been paid. In the absence of substantive irregularity or intent to evade tax, the procedural mismatch was insufficient for penalty under section 129. The penalty orders were quashed, with consequential refund in accordance with law.
Technical discrepancies between e-way bill dispatch locations and transporter goods receipts do not justify GST penalty where consignments carry valid e-invoices and e-way bills, transactions are recorded in statutory returns, and applicable tax has been paid. In the absence of substantive irregularity or intent to evade tax, the procedural mismatch was insufficient for penalty under section 129. The penalty orders were quashed, with consequential refund in accordance with law.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
