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...
GST detention penalties can be sustained where invoices, e-way bills and transport documents do not correspond with goods physically verified in transit. Documentary existence alone does not establish coverage of the transported goods; supplier-wise and aggregate weight discrepancies require reconciliation with contemporaneous electronic and transport records. Unsupported challenges to weighment, including those lacking timely objection, independent reweighment or technical evidence, do not negate such discrepancies. Cancellation and regeneration of e-way bills for the same invoice also require explanation. Cumulative material discrepancies established intention to evade tax, resulting in restoration of the original tax and penalty order.
GST detention penalties can be sustained where invoices, e-way bills and transport documents do not correspond with goods physically verified in transit. Documentary existence alone does not establish coverage of the transported goods; supplier-wise and aggregate weight discrepancies require reconciliation with contemporaneous electronic and transport records. Unsupported challenges to weighment, including those lacking timely objection, independent reweighment or technical evidence, do not negate such discrepancies. Cancellation and regeneration of e-way bills for the same invoice also require explanation. Cumulative material discrepancies established intention to evade tax, resulting in restoration of the original tax and penalty order.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
