Fair-rent assessment requires consideration of lease terms, valuation principles and prevailing market rent; the certificate was quashed for fresh rev...
Document Identification Number compliance is satisfied when electronically communicated orders are promptly authenticated through a correctly identifi...
Industrial shrimp-feed machinery classification follows its commercial function, placing integrated production plants under the specific industrial fo...
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.
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