Notification No. 12/97-Customs(N.T.) amendment adds Malur Inland Container Depot in Karnataka to authorized locations for import unloading and export ...
Authority rules B+G+31 service apartment is commercial building construction, not multi-storey residential for tax classification under RERA definitio...
The HC set aside the impugned demand notices under DRC-01 and held the reasoning insufficient to sustain a tax demand based solely on alleged suppression in GSTR-1, GSTR-3B and GSTR-9C; the respondents must first adduce cogent evidence of turnover suppression before issuing demand. The Court recognised that disproportionate inward versus outward supplies might stem from excess availing of Input Tax Credit, warranting further enquiry. The matter is remitted to the respondent for fresh adjudication; the petitioner is permitted to file a reply with supporting documents. Petition disposed of by remand with liberty to proceed in accordance with law.
The HC set aside the impugned demand notices under DRC-01 and held the reasoning insufficient to sustain a tax demand based solely on alleged suppression in GSTR-1, GSTR-3B and GSTR-9C; the respondents must first adduce cogent evidence of turnover suppression before issuing demand. The Court recognised that disproportionate inward versus outward supplies might stem from excess availing of Input Tax Credit, warranting further enquiry. The matter is remitted to the respondent for fresh adjudication; the petitioner is permitted to file a reply with supporting documents. Petition disposed of by remand with liberty to proceed in accordance with law.
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