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...
Respondent no. 2, an improper officer, substantially conducted investigation, inspection, search, seizure, and recorded statements against the petitioner. Respondent no. 1, the proper officer, issued a show cause notice u/s 74 of the CGST Act based on the investigation by respondent no. 2. The HC held that only a proper officer can investigate evasion of GST, conduct inspection, search, seizure, and arrest, failing which it is invalid. Respondent no. 1 cannot issue a notice based on the 'borrowed satisfaction' of respondent no. 2. The impugned show cause notice issued by respondent no. 1 was set aside, and respondent no. 1 was directed to refund Rs. 50,00,000/- to the petitioner within eight weeks.
Respondent no. 2, an improper officer, substantially conducted investigation, inspection, search, seizure, and recorded statements against the petitioner. Respondent no. 1, the proper officer, issued a show cause notice u/s 74 of the CGST Act based on the investigation by respondent no. 2. The HC held that only a proper officer can investigate evasion of GST, conduct inspection, search, seizure, and arrest, failing which it is invalid. Respondent no. 1 cannot issue a notice based on the 'borrowed satisfaction' of respondent no. 2. The impugned show cause notice issued by respondent no. 1 was set aside, and respondent no. 1 was directed to refund Rs. 50,00,000/- to the petitioner within eight weeks.
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