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...
Portal downtime preventing IRN generation at dispatch did not justify a goods-detention penalty where the commercial invoice, e-way bill and delivery note accurately disclosed the goods, value and tax particulars, and the IRN was generated later. Transportation under a delivery note operated as a safeguard where an invoice could not be issued on removal. Section 129 was treated as addressing clandestine movement and deliberate non-disclosure, not a technical reporting lapse without intent to evade tax; the penalty was therefore set aside. Payment through DRC-03 to secure release of detained goods and vehicle, made under economic duress, did not estop a substantive challenge. The amount paid was refundable with statutory interest after verification.
Portal downtime preventing IRN generation at dispatch did not justify a goods-detention penalty where the commercial invoice, e-way bill and delivery note accurately disclosed the goods, value and tax particulars, and the IRN was generated later. Transportation under a delivery note operated as a safeguard where an invoice could not be issued on removal. Section 129 was treated as addressing clandestine movement and deliberate non-disclosure, not a technical reporting lapse without intent to evade tax; the penalty was therefore set aside. Payment through DRC-03 to secure release of detained goods and vehicle, made under economic duress, did not estop a substantive challenge. The amount paid was refundable with statutory interest after verification.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
