Jurisdictional facts in certificate-of-origin discrepancies can support customs show-cause proceedings, leaving factual explanations for departmental ...
Market value for captive electricity consumption follows industrial consumer tariffs, supporting profit computation for the power generation deduction...
The dominant issue was whether a suspension order was justified where alleged fraudulent input tax credit was claimed and the GST registration was later cancelled. The Court noted that the taxpayer had obtained deemed registration, a physical inspection report had already been submitted, and a show cause notice had been issued; despite this, ITC was allegedly claimed thereafter. On these facts, the Court held that continued suspension was unwarranted and set aside the suspension order, while clarifying that the authorities could still proceed with and conclude disciplinary proceedings within three months. - HC
The dominant issue was whether a suspension order was justified where alleged fraudulent input tax credit was claimed and the GST registration was later cancelled. The Court noted that the taxpayer had obtained deemed registration, a physical inspection report had already been submitted, and a show cause notice had been issued; despite this, ITC was allegedly claimed thereafter. On these facts, the Court held that continued suspension was unwarranted and set aside the suspension order, while clarifying that the authorities could still proceed with and conclude disciplinary proceedings within three months. - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4801
Join Channel
TaxTMI 
