Fake-invoice penalties remain available where taxpayer admissions and records establish unsupported input tax credit claims and false GST documentatio...
Works contract classification applies to permanently installed fire-protection systems, while earthwork and obsolete IGST concessions remain unavailab...
Professional fee recovery for GST refund representation succeeds where direct engagement, fee acknowledgement, and authority are established despite c...
Transfer pricing of intra-group support services requires prescribed benchmarking; unsupported nil valuation and alternate business-expense disallowan...
Classification dispute regarding Agro Shed Net manufactured by petitioner, whether classifiable as 'fabric' or plastic. Petitioner aggrieved that respondent-authority ignored HC decision in CTM Technical Textiles case while issuing impugned show-cause notice. HC held petitioner can raise contentions in reply to show-cause notice, which respondent-authority can adjudicate considering petitioner's submissions and HC decision. Petition premature, disposed with liberty to file reply to show-cause notice.
Classification dispute regarding Agro Shed Net manufactured by petitioner, whether classifiable as 'fabric' or plastic. Petitioner aggrieved that respondent-authority ignored HC decision in CTM Technical Textiles case while issuing impugned show-cause notice. HC held petitioner can raise contentions in reply to show-cause notice, which respondent-authority can adjudicate considering petitioner's submissions and HC decision. Petition premature, disposed with liberty to file reply to show-cause notice.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
