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...
HC set aside the order regarding interest liability on GST short payment. The petitioner claimed sufficient balance existed in their electronic cash ledger during the relevant period and sought opportunity to present evidence. Court permitted treating the impugned order as a show cause notice, allowing petitioner to submit objections with supporting documentation within two weeks of receiving the order copy. This ruling provides procedural fairness by giving petitioner another chance to demonstrate their compliance with GST payment obligations through documentary evidence of electronic cash ledger balances.
HC set aside the order regarding interest liability on GST short payment. The petitioner claimed sufficient balance existed in their electronic cash ledger during the relevant period and sought opportunity to present evidence. Court permitted treating the impugned order as a show cause notice, allowing petitioner to submit objections with supporting documentation within two weeks of receiving the order copy. This ruling provides procedural fairness by giving petitioner another chance to demonstrate their compliance with GST payment obligations through documentary evidence of electronic cash ledger balances.
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