Captive power transfer pricing and non-resident export commission rules support deletion of adjustments and withholding disallowance in discussed proc...
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Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be ...
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Petitioner availed fake input tax credit through bogus billing, generating fake sale invoices. Provisional attachment of movable properties in addition to immovable properties already attached was ordered u/s 83 to protect government revenue interest. Authority formed opinion based on material that petitioner's immovable properties were insufficient to cover likely demand exceeding Rs. 76 crore arising from fraudulent invoices and input tax credit utilization. No harassment found in provisional attachment of movable properties during pendency of investigation to safeguard revenue interest. Petition dismissed by High Court.
Petitioner availed fake input tax credit through bogus billing, generating fake sale invoices. Provisional attachment of movable properties in addition to immovable properties already attached was ordered u/s 83 to protect government revenue interest. Authority formed opinion based on material that petitioner's immovable properties were insufficient to cover likely demand exceeding Rs. 76 crore arising from fraudulent invoices and input tax credit utilization. No harassment found in provisional attachment of movable properties during pendency of investigation to safeguard revenue interest. Petition dismissed by High Court.
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