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...
Extended period of limitation of five years: Mere non-disclosure of receipts in the service tax return does not automatically mean there was an intent to evade payment of service tax. Suppression of facts has to be willful and with an intent to evade tax, as held by the Supreme Court. In this case, the department had already scrutinized the records earlier, and the show cause notice was based on entries available in the balance sheet. Therefore, the impugned order invoking the extended period was set aside, and the appeal was allowed.
Extended period of limitation of five years: Mere non-disclosure of receipts in the service tax return does not automatically mean there was an intent to evade payment of service tax. Suppression of facts has to be willful and with an intent to evade tax, as held by the Supreme Court. In this case, the department had already scrutinized the records earlier, and the show cause notice was based on entries available in the balance sheet. Therefore, the impugned order invoking the extended period was set aside, and the appeal was allowed.
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