Fraud classification show-cause notices founded on inconclusive forensic audit material cannot sustain action, permitting fresh proceedings on conclus...
Appellate enhancement limits protect against new income sources, while documented credits and prior-year investments resist unexplained-income additio...
SC dismissed the Special Leave Petition challenging an administrative directive regarding electronic cash ledger payment mandates. The constitutional challenge under Article 14 was rejected after noting the recent deletion of CGST Rule 96(10) in 2024. The HC's original order remained undisturbed, with the court finding no procedural or substantive irregularities warranting judicial intervention in the electronic payment mechanism. The petition challenging the arbitrary administrative instruction was consequently unsuccessful, maintaining the existing regulatory framework for tax compliance through electronic credit ledger mechanisms.
SC dismissed the Special Leave Petition challenging an administrative directive regarding electronic cash ledger payment mandates. The constitutional challenge under Article 14 was rejected after noting the recent deletion of CGST Rule 96(10) in 2024. The HC's original order remained undisturbed, with the court finding no procedural or substantive irregularities warranting judicial intervention in the electronic payment mechanism. The petition challenging the arbitrary administrative instruction was consequently unsuccessful, maintaining the existing regulatory framework for tax compliance through electronic credit ledger mechanisms.
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TaxTMI 
TaxTMI 
of 4891 
