Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
Specified fund definition expands PAN exemption eligibility for registered alternative investment funds and qualifying International Financial Service...
Tax exemption for specified legal-services authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and...
Approved resolution plans extinguish unsubmitted pre-approval tax claims, preventing later recovery outside the insolvency process and preserving a cl...
Transfer pricing comparability requires functional alignment and permits working capital adjustment, while APA margins cannot govern non-covered years...
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The HC dismissed the petition challenging a show-cause issued under section 74 of the WBGST/CGST Act. The court found the appellant availed ITC from bona fide purchases which bore no nexus to outward sales, and the adjudicating authority relied on documents disclosed by the petitioner following a search and panchnama at the petitioner's residence. The contention of procedural prejudice for denial of cross-examination of witnesses (truck drivers) and alleged statements made under duress was rejected: none of the witnesses retracted their statements, and the petitioner failed to produce evidence or call those witnesses initially. The court held the onus lay on the petitioner to produce corroborating evidence; allegations of natural justice breach were unfounded. Petition dismissed.
The HC dismissed the petition challenging a show-cause issued under section 74 of the WBGST/CGST Act. The court found the appellant availed ITC from bona fide purchases which bore no nexus to outward sales, and the adjudicating authority relied on documents disclosed by the petitioner following a search and panchnama at the petitioner's residence. The contention of procedural prejudice for denial of cross-examination of witnesses (truck drivers) and alleged statements made under duress was rejected: none of the witnesses retracted their statements, and the petitioner failed to produce evidence or call those witnesses initially. The court held the onus lay on the petitioner to produce corroborating evidence; allegations of natural justice breach were unfounded. Petition dismissed.
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