Business expenditure deduction requires proof of genuine commission payments and commercial allowability; turnover growth alone cannot validate the cl...
Article 8 treaty coverage excluded third-party airline support services, while documented demonetisation cash receipts remained accepted business inco...
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HC dismissed petition challenging SCN issued by Commissioner CGST. Court found SCN contained detailed justification for invoking IGST Act 2017, CGST Act 2017, and J&K GST Act 2017 against petitioner-Bank. Court held Bank retains right to respond to SCN, raise jurisdictional objections, and demonstrate transactions fall outside scope of relevant GST legislation. Court determined premature intervention unnecessary as adequate administrative remedy exists through response to SCN. Bank can present defense regarding transaction's taxability under respective GST laws during response proceedings. Petition dismissed allowing statutory process to proceed.
HC dismissed petition challenging SCN issued by Commissioner CGST. Court found SCN contained detailed justification for invoking IGST Act 2017, CGST Act 2017, and J&K GST Act 2017 against petitioner-Bank. Court held Bank retains right to respond to SCN, raise jurisdictional objections, and demonstrate transactions fall outside scope of relevant GST legislation. Court determined premature intervention unnecessary as adequate administrative remedy exists through response to SCN. Bank can present defense regarding transaction's taxability under respective GST laws during response proceedings. Petition dismissed allowing statutory process to proceed.
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