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...
Further investigation after expiry of the statutory period, without any remaining recovery or discovery, does not by itself support continued custody in alleged fraudulent input tax credit matters. Where the offence carries a limited maximum sentence and is triable by a Magistrate, risks of interference with evidence, witnesses, or investigation should be assessed under the triple test and addressed through bail conditions. Continued incarceration pending a potentially lengthy trial may amount to pre-trial punishment, contrary to the principle that bail is the rule and jail the exception. Conditions may require cooperation with investigation, attendance at trial, and non-tampering with evidence or witnesses.
Further investigation after expiry of the statutory period, without any remaining recovery or discovery, does not by itself support continued custody in alleged fraudulent input tax credit matters. Where the offence carries a limited maximum sentence and is triable by a Magistrate, risks of interference with evidence, witnesses, or investigation should be assessed under the triple test and addressed through bail conditions. Continued incarceration pending a potentially lengthy trial may amount to pre-trial punishment, contrary to the principle that bail is the rule and jail the exception. Conditions may require cooperation with investigation, attendance at trial, and non-tampering with evidence or witnesses.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
