Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
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...
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AAR held that, for supplies of goods, time of supply for a registered person not under composition is mandatorily determined under s.12(2)(a) CGST Act, as modified by Notif. 66/2017, i.e., on the earlier of the date of issue of invoice or the last date on which the invoice is required to be issued, and not on the date of receipt of advance. The applicant is not permitted to issue multiple tax invoices for a single supply of a boat against successive advances. For advances, only a receipt voucher under s.31(3)(d) r/w Rule 50 may be issued; a single tax invoice under Rule 46 must be issued at the time of supply, and the e-way bill must reflect the full value of the boat against this invoice. Credit notes cannot be used to nullify earlier advance invoices, as such invoices are not permissible in law.
AAR held that, for supplies of goods, time of supply for a registered person not under composition is mandatorily determined under s.12(2)(a) CGST Act, as modified by Notif. 66/2017, i.e., on the earlier of the date of issue of invoice or the last date on which the invoice is required to be issued, and not on the date of receipt of advance. The applicant is not permitted to issue multiple tax invoices for a single supply of a boat against successive advances. For advances, only a receipt voucher under s.31(3)(d) r/w Rule 50 may be issued; a single tax invoice under Rule 46 must be issued at the time of supply, and the e-way bill must reflect the full value of the boat against this invoice. Credit notes cannot be used to nullify earlier advance invoices, as such invoices are not permissible in law.
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