Commission expenditure linked to pharmaceutical marketing income qualifies as business deduction when recipient identity, genuineness and business pur...
Country of Origin Certificates and declared transaction value supported preferential customs exemption where authenticity and invoice prices remained ...
HC dismissed the writ petition challenging tax credit assessment, finding no violation of natural justice. The court noted petitioners failed to substantively contest the main issue of goods supply and input tax credit. While rejecting procedural challenges regarding relied upon documents (RUDs), the HC granted liberty to file an appeal under Section 107 of CGST Act by 15th July, 2025, with mandatory pre-deposit, ensuring merits-based appellate review. The decision emphasizes procedural compliance and substantive argumentation in tax dispute resolution.
HC dismissed the writ petition challenging tax credit assessment, finding no violation of natural justice. The court noted petitioners failed to substantively contest the main issue of goods supply and input tax credit. While rejecting procedural challenges regarding relied upon documents (RUDs), the HC granted liberty to file an appeal under Section 107 of CGST Act by 15th July, 2025, with mandatory pre-deposit, ensuring merits-based appellate review. The decision emphasizes procedural compliance and substantive argumentation in tax dispute resolution.
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