Tax deduction compliance and payee income recognition govern consultancy disallowance, while no exempt income prevents related expenditure disallowanc...
Derivative abetment liability fails when correctly declared imported components establish no underlying improper importation by the principal importer...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...
HC held that the respondent lacked jurisdiction to invoke the extended limitation under s.74(1) read with s.74(10) of the GST Act in the absence of fraud, wilful misstatement or suppression by the petitioner. The court found the impugned show-cause notice failed to allege omission to declare information in returns or failure to furnish information when asked, rendering Explanation 2 inapplicable. The respondent's reliance on the petitioner's conduct, earlier litigation and withdrawal did not supply requisite material to assume extended jurisdiction. Consequently, the show-cause notice dated 05.08.2024 and the consequent Order-in-Original dated 04.02.2025 were quashed and set aside; petition allowed.
HC held that the respondent lacked jurisdiction to invoke the extended limitation under s.74(1) read with s.74(10) of the GST Act in the absence of fraud, wilful misstatement or suppression by the petitioner. The court found the impugned show-cause notice failed to allege omission to declare information in returns or failure to furnish information when asked, rendering Explanation 2 inapplicable. The respondent's reliance on the petitioner's conduct, earlier litigation and withdrawal did not supply requisite material to assume extended jurisdiction. Consequently, the show-cause notice dated 05.08.2024 and the consequent Order-in-Original dated 04.02.2025 were quashed and set aside; petition allowed.
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