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...
HC allowed the petition and quashed the impugned show cause notice issued under s.74 of the CGST Act against the petitioner. The court held the jurisdictional fact of wilful suppression with intent to evade tax was not pleaded or established; mere omission to disclose correct value or apply the proper GST rate in GSTR-5A, or classification disputes concerning OIDAR-type services under Type-II/Type-III tests, do not satisfy the mens rea required to invoke the extended period. Absent proof of conscious, deliberate suppression to evade payment, the stringent provisions of s.74 cannot be lawfully invoked, rendering the SCN manifestly without jurisdiction and therefore liable to be quashed.
HC allowed the petition and quashed the impugned show cause notice issued under s.74 of the CGST Act against the petitioner. The court held the jurisdictional fact of wilful suppression with intent to evade tax was not pleaded or established; mere omission to disclose correct value or apply the proper GST rate in GSTR-5A, or classification disputes concerning OIDAR-type services under Type-II/Type-III tests, do not satisfy the mens rea required to invoke the extended period. Absent proof of conscious, deliberate suppression to evade payment, the stringent provisions of s.74 cannot be lawfully invoked, rendering the SCN manifestly without jurisdiction and therefore liable to be quashed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
