Electronic WhatsApp evidence without authentication or independent corroboration cannot sustain an unexplained-investment addition based on third-part...
Mutual current-account transactions excluded from deemed dividend treatment where no fresh borrowing arose; unsupported unsecured-loan addition also f...
Cancellation of petitioner's registration - scope and validity of SCN - Although, as per the impugned order, the Range Inspector appears to have physically verified the petitioner’s premises, neither was any notice given of the physical verification, nor is the report which was generated after the verification, uploaded on the portal - This was required to be done, as provided in Rule 25 of the CGST Rules. - HC
Cancellation of petitioner's registration - scope and validity of SCN - Although, as per the impugned order, the Range Inspector appears to have physically verified the petitioner’s premises, neither was any notice given of the physical verification, nor is the report which was generated after the verification, uploaded on the portal - This was required to be done, as provided in Rule 25 of the CGST Rules. - HC
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