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...
Limitation for a customs appeal runs from proven service of the adjudication order; where Revenue cannot establish earlier service and the appellant files within the statutory period after receiving an RTI copy, dismissal as time-barred is erroneous. For unmarked gold carried openly by a domestic passenger, Revenue must establish foreign origin before the burden under Section 123 arises. A retracted statement without independent corroboration, absent foreign markings and without characteristics of standard foreign gold, does not meet that burden. Domestic travel creates no international baggage-declaration obligation. Confiscation and penalty under Sections 111(l) and 111(m) were therefore set aside, with consequential relief.
Limitation for a customs appeal runs from proven service of the adjudication order; where Revenue cannot establish earlier service and the appellant files within the statutory period after receiving an RTI copy, dismissal as time-barred is erroneous. For unmarked gold carried openly by a domestic passenger, Revenue must establish foreign origin before the burden under Section 123 arises. A retracted statement without independent corroboration, absent foreign markings and without characteristics of standard foreign gold, does not meet that burden. Domestic travel creates no international baggage-declaration obligation. Confiscation and penalty under Sections 111(l) and 111(m) were therefore set aside, with consequential relief.
Note: It is a system-generated summary and is for quick reference only.
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