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...
The tax authority deselected eight registered persons from audit under section 65 of the West Bengal Goods and Services Act, 2017, for the periods between April 1, 2021, and March 31, 2023. The deselection was based on reasons including cancellation of registration ab initio and referral to the National Company Law Tribunal. This decision applies immediately and removes these entities from the list of those subject to audit for the specified periods.
The tax authority deselected eight registered persons from audit under section 65 of the West Bengal Goods and Services Act, 2017, for the periods between April 1, 2021, and March 31, 2023. The deselection was based on reasons including cancellation of registration ab initio and referral to the National Company Law Tribunal. This decision applies immediately and removes these entities from the list of those subject to audit for the specified periods.
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