Service permanent establishment requires non-auxiliary services, while arm's-length distributor remuneration precludes further profit attribution in I...
Make-available condition excludes standard SaaS subscription receipts where customers receive no independently usable technical knowledge after subscr...
Anonymous donation classification fails where charitable trusts maintain undisputed donor identity records and evidence corpus contributions' intended...
Provisional attachment of bank account u/s 83 of Central Goods and Services Tax Act, 2017 for wrongful claim of Input Tax Credit (ITC) due to fake supplies. Commissioner considered appropriate to provisionally attach petitioner's bank account to extent of Rs. 26.91 lacs being amount of ITC claimed for allegedly fake supplies. Exercise of power by Commissioner warranted as facts indicate necessity to provisionally attach petitioner's bank account to protect revenue interest. Material available with Commissioner has live nexus with his opinion. Impugned order cannot be faulted. Petition dismissed as unmerited.
Provisional attachment of bank account u/s 83 of Central Goods and Services Tax Act, 2017 for wrongful claim of Input Tax Credit (ITC) due to fake supplies. Commissioner considered appropriate to provisionally attach petitioner's bank account to extent of Rs. 26.91 lacs being amount of ITC claimed for allegedly fake supplies. Exercise of power by Commissioner warranted as facts indicate necessity to provisionally attach petitioner's bank account to protect revenue interest. Material available with Commissioner has live nexus with his opinion. Impugned order cannot be faulted. Petition dismissed as unmerited.
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