Pre-existing operational debt disputes require genuine evidence, while undirected running-account payments may be appropriated on a first-in-first-out...
Agency in CNG distribution makes outlet operators commission agents, rendering taxable Business Auxiliary Service rather than purchasing goods for res...
Composite inpatient healthcare supply may retain exemption despite MRP medicine billing, while separate taxable sale characterisation remains disputed...
Validity of demand of GST - For assessment year 2017-2018 - Notice in Form ASMT-10 issued for discrepancies found in returns - proceedings initiated pursuant to notice in Form ASMT-10, dropped by issuing an order in Form ASMT-12 - demand towards IGST, SGST and CGST - whether the same demand was resurrected - The court finds that the impugned assessment order confirms demands for the same assessment period and amounts, with the addition of interest and penalty. Given the previous conclusion that no further action was required, the continuation of proceedings leading to the impugned assessment order is deemed unsustainable.
Validity of demand of GST - For assessment year 2017-2018 - Notice in Form ASMT-10 issued for discrepancies found in returns - proceedings initiated pursuant to notice in Form ASMT-10, dropped by issuing an order in Form ASMT-12 - demand towards IGST, SGST and CGST - whether the same demand was resurrected - The court finds that the impugned assessment order confirms demands for the same assessment period and amounts, with the addition of interest and penalty. Given the previous conclusion that no further action was required, the continuation of proceedings leading to the impugned assessment order is deemed unsustainable.
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