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 allowed petitioner to file reply to six-month-old show cause notice challenging GST registration cancellation under Rule 21(b) for issuing invoices without actual supply of goods or services. Court directed petitioner to disclose any pending CGST proceedings including input tax credit matters in reply by 1st July 2025. DGST must decide within one month of reply submission and may verify pending CGST proceedings against petitioner. Petition disposed of with directions for administrative resolution rather than judicial determination of substantive GST violation allegations.
HC allowed petitioner to file reply to six-month-old show cause notice challenging GST registration cancellation under Rule 21(b) for issuing invoices without actual supply of goods or services. Court directed petitioner to disclose any pending CGST proceedings including input tax credit matters in reply by 1st July 2025. DGST must decide within one month of reply submission and may verify pending CGST proceedings against petitioner. Petition disposed of with directions for administrative resolution rather than judicial determination of substantive GST violation allegations.
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