Anonymous donation classification fails where charitable trusts maintain undisputed donor identity records and evidence corpus contributions' intended...
Transfer pricing method selection favours TNMM where medical-equipment distribution involves substantial post-import value addition and operational ri...
Post-export shipping bill conversion remains available where contemporaneous evidence supports EPCG benefits despite curable procedural omissions and ...
Validity of SCN - Whether the corrigendum/addendum to the show-cause notice is valid in law? - The addendum supplements the allegations in the original show-cause notice and states that out of the original demand of inadmissible credit, remaining amount is also inadmissible on the allegation that the CENVAT credit was fraudulently availed on bogus invoices issued by non-existing/fraudulent suppliers. Therefore, there is no legal infirmity in the issuance of addendum in this regard. - AT
Validity of SCN - Whether the corrigendum/addendum to the show-cause notice is valid in law? - The addendum supplements the allegations in the original show-cause notice and states that out of the original demand of inadmissible credit, remaining amount is also inadmissible on the allegation that the CENVAT credit was fraudulently availed on bogus invoices issued by non-existing/fraudulent suppliers. Therefore, there is no legal infirmity in the issuance of addendum in this regard. - AT
Note: It is a system-generated summary and is for quick reference only.