Exempt-income expenditure disallowance is confined to investments that actually generated exempt income, while supported business expenses remain dedu...
Objective characteristics and principal use govern mining-tyre classification, while fresh advance ruling applications may rely on additional technica...
Administrative fraud classification suspension does not halt independent criminal investigation or warrant-based searches into alleged economic offenc...
The HC dismissed the challenge insofar as it sought to impugn the authenticity of the SCN and order on the ground of absence of physical signatures, holding that GST-portal uploads authenticated by the concerned officer's digital key and bearing officer name/designation are valid unless misuse of the digital key is shown. The petition alleging defects including non-issuance of a pre-consultation notice under r.142(1A) and disputes over excess ITC (including claims from cancelled dealers, return-defaulters and non-business/exempt supplies and reconciliation issues) was disposed of with the direction that the petitioner may pursue an appeal under s.107 CGST by 30 November 2025, which shall not be dismissed on limitation and shall be decided on merits.
The HC dismissed the challenge insofar as it sought to impugn the authenticity of the SCN and order on the ground of absence of physical signatures, holding that GST-portal uploads authenticated by the concerned officer's digital key and bearing officer name/designation are valid unless misuse of the digital key is shown. The petition alleging defects including non-issuance of a pre-consultation notice under r.142(1A) and disputes over excess ITC (including claims from cancelled dealers, return-defaulters and non-business/exempt supplies and reconciliation issues) was disposed of with the direction that the petitioner may pursue an appeal under s.107 CGST by 30 November 2025, which shall not be dismissed on limitation and shall be decided on merits.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
