Tax deduction compliance and payee income recognition govern consultancy disallowance, while no exempt income prevents related expenditure disallowanc...
Derivative abetment liability fails when correctly declared imported components establish no underlying improper importation by the principal importer...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...
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The High Court expressed doubt on the applicability of Section 74 of the CGST Act, 2017 for mere mismatch between GSTR-3B and GSTR-1, as the said provision can be invoked only if fraud, willful misstatement or suppression of facts is alleged. The respondents were permitted to proceed with the impugned Show Cause Notice, but any final orders passed shall not be given effect until the next hearing date of 16.12.2024.
The High Court expressed doubt on the applicability of Section 74 of the CGST Act, 2017 for mere mismatch between GSTR-3B and GSTR-1, as the said provision can be invoked only if fraud, willful misstatement or suppression of facts is alleged. The respondents were permitted to proceed with the impugned Show Cause Notice, but any final orders passed shall not be given effect until the next hearing date of 16.12.2024.
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