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...
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CESTAT allowed the appeal, setting aside service tax demands predicated solely on Form 26AS without substantive evidence of service provision. The tribunal consistently held that mere third-party financial data cannot constitute sufficient grounds for tax recovery. The department failed to demonstrate actual service rendering, nature of services, or recipient details. Accordingly, the tax demand was invalidated, emphasizing the procedural requirement of establishing concrete service delivery before imposing tax liability. The ruling reinforces judicial precedent requiring comprehensive evidentiary substantiation for tax assessments beyond documentary financial records.
CESTAT allowed the appeal, setting aside service tax demands predicated solely on Form 26AS without substantive evidence of service provision. The tribunal consistently held that mere third-party financial data cannot constitute sufficient grounds for tax recovery. The department failed to demonstrate actual service rendering, nature of services, or recipient details. Accordingly, the tax demand was invalidated, emphasizing the procedural requirement of establishing concrete service delivery before imposing tax liability. The ruling reinforces judicial precedent requiring comprehensive evidentiary substantiation for tax assessments beyond documentary financial records.
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