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Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Validity of show cause notice u/s 74(1) of CGST Act, 2017 and Section 20 of IGST Act, 2017 for tax evasion and concealment. Parallel proceedings by DGGI, Haryana GST Intelligence Unit, and Assistant Commissioner, CGST. Petitioner alleged excess ITC availed but not reflected in GSTR-2A, indicating wrongful availment. Court held issuance of notice u/s 73 and dropping it does not prevent proceedings u/s 74. While Assistant Commissioner requested tax deposit, DGGI only sought queries; no proceedings initiated u/s 74. Allegations of fraud prima facie reflected in show cause notice. HCL Infotech case distinguished. Petition dismissed, allowing tax authorities to proceed under provisions of the Act.
Validity of show cause notice u/s 74(1) of CGST Act, 2017 and Section 20 of IGST Act, 2017 for tax evasion and concealment. Parallel proceedings by DGGI, Haryana GST Intelligence Unit, and Assistant Commissioner, CGST. Petitioner alleged excess ITC availed but not reflected in GSTR-2A, indicating wrongful availment. Court held issuance of notice u/s 73 and dropping it does not prevent proceedings u/s 74. While Assistant Commissioner requested tax deposit, DGGI only sought queries; no proceedings initiated u/s 74. Allegations of fraud prima facie reflected in show cause notice. HCL Infotech case distinguished. Petition dismissed, allowing tax authorities to proceed under provisions of the Act.
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