Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
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AT held that the respondent (sole proprietor/distributor) contravened section 171, CGST Act by failing to pass on the benefit of a GST rate reduction on cosmetic products. The statutory presumption in favour of the investigating authority was not rebutted for lack of cogent, unambiguous evidence, notwithstanding contractual provisions allocating pricing discretion between the distributor and manufacturer. Consequently the respondent is directed to remit Rs. 3,31,879 with interest at 18% p.a. calculated from the date of collection of the excess (1.4.2018-31.12.2018) to the Central/State consumer welfare fund under section 57 within three months, failing which recovery shall be effected by the jurisdictional CGST/SGST Commissioner.
AT held that the respondent (sole proprietor/distributor) contravened section 171, CGST Act by failing to pass on the benefit of a GST rate reduction on cosmetic products. The statutory presumption in favour of the investigating authority was not rebutted for lack of cogent, unambiguous evidence, notwithstanding contractual provisions allocating pricing discretion between the distributor and manufacturer. Consequently the respondent is directed to remit Rs. 3,31,879 with interest at 18% p.a. calculated from the date of collection of the excess (1.4.2018-31.12.2018) to the Central/State consumer welfare fund under section 57 within three months, failing which recovery shall be effected by the jurisdictional CGST/SGST Commissioner.
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