Family-linked property purchases using fabricated loan agreements and benami-style arrangements held to be crime proceeds; attachment upheld, appeal d...
Charitable tree plantation and maintenance for environmental preservation treated as "charitable activity", exempt from GST under Notification 12/2017...
HC upheld the validity of the SCN issued under the CGST Act against the Petitioner at the stage of investigation, holding that presumptions under Sections 132(4A) and 292C of the IT Act are confined to IT Act proceedings and do not automatically extend to CGST proceedings. While such seized material cannot, by itself, create presumptions or constitute conclusive evidence under the CGST Act, it can legitimately form the basis for an independent GST investigation. Finding the SCN neither vague nor bereft of material particulars, HC held the writ challenge to be premature, directing the Petitioner to submit a reply, avail personal hearing, and have the SCN adjudicated in accordance with law.
HC upheld the validity of the SCN issued under the CGST Act against the Petitioner at the stage of investigation, holding that presumptions under Sections 132(4A) and 292C of the IT Act are confined to IT Act proceedings and do not automatically extend to CGST proceedings. While such seized material cannot, by itself, create presumptions or constitute conclusive evidence under the CGST Act, it can legitimately form the basis for an independent GST investigation. Finding the SCN neither vague nor bereft of material particulars, HC held the writ challenge to be premature, directing the Petitioner to submit a reply, avail personal hearing, and have the SCN adjudicated in accordance with law.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4827 
Join Channel 
