Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
The Advance Ruling Authority (AAR) considered an application regarding the levy of GST under reverse charge mechanism on royalty payments. The AAR cited u/s 98(2) of the Central Goods and Services Tax Act, which prohibits admitting applications where the question raised is already pending or decided in the applicant's proceedings under the Act. In this case, the AAR found that the applicant's issue on GST payment had already been raised in their own proceedings under the Act. Therefore, the AAR rejected the application without delving into the merits of the case. Application was rejected.
The Advance Ruling Authority (AAR) considered an application regarding the levy of GST under reverse charge mechanism on royalty payments. The AAR cited u/s 98(2) of the Central Goods and Services Tax Act, which prohibits admitting applications where the question raised is already pending or decided in the applicant's proceedings under the Act. In this case, the AAR found that the applicant's issue on GST payment had already been raised in their own proceedings under the Act. Therefore, the AAR rejected the application without delving into the merits of the case. Application was rejected.
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