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...
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The HC dismissed the writ petition challenging imposition of penalty under s.122 CGST, finding fraudulent availment of input tax credit through creation and operation of non-existent bogus firms by the petitioner and associates. The court held that matters involving complex transactions and voluminous evidence arising from investigatory findings are ordinarily unsuitable for writ relief and are more appropriately addressed through statutory appellate remedies; the impugned order is appealable under s.107 CGST. The HC further upheld the validity of Circular No.254/11/2025 appointing the proper officer, observing the Additional Commissioner was empowered to issue the show cause notice under s.122. Writ relief was refused and the petition dismissed.
The HC dismissed the writ petition challenging imposition of penalty under s.122 CGST, finding fraudulent availment of input tax credit through creation and operation of non-existent bogus firms by the petitioner and associates. The court held that matters involving complex transactions and voluminous evidence arising from investigatory findings are ordinarily unsuitable for writ relief and are more appropriately addressed through statutory appellate remedies; the impugned order is appealable under s.107 CGST. The HC further upheld the validity of Circular No.254/11/2025 appointing the proper officer, observing the Additional Commissioner was empowered to issue the show cause notice under s.122. Writ relief was refused and the petition dismissed.
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