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...
Availability of an efficacious statutory appeal ordinarily restrains writ jurisdiction over GST demands, even where breach of natural justice is alleged. Claims of non-service of personal-hearing notices, inadequate virtual-hearing opportunity, or failure to consider explanations do not automatically displace the appellate remedy. Where resolution depends on disputed records concerning registered email addresses, dispatch and communication of notices, hearing particulars, and submitted explanations, the appellate authority is the appropriate forum to examine them. The taxpayer may pursue the statutory appeal with all procedural and merits contentions left open.
Availability of an efficacious statutory appeal ordinarily restrains writ jurisdiction over GST demands, even where breach of natural justice is alleged. Claims of non-service of personal-hearing notices, inadequate virtual-hearing opportunity, or failure to consider explanations do not automatically displace the appellate remedy. Where resolution depends on disputed records concerning registered email addresses, dispatch and communication of notices, hearing particulars, and submitted explanations, the appellate authority is the appropriate forum to examine them. The taxpayer may pursue the statutory appeal with all procedural and merits contentions left open.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
