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...
The dominant issue was whether multiple tax periods/financial years could be clubbed in a single/composite show cause notice under Sections 73/74 of the CGST/KGST Act. Relying on its earlier precedent, the Court held that such clubbing/consolidation/bunching is illegal, invalid, impermissible, and without jurisdiction, being contrary to the CGST/KGST Act; consequently, the composite show cause notice and its addendum were quashed. All consequential communications, the subsequent orders including the order-in-original, and all further proceedings pursuant to the impugned notice were also quashed, and the writ petition was allowed. - HC
The dominant issue was whether multiple tax periods/financial years could be clubbed in a single/composite show cause notice under Sections 73/74 of the CGST/KGST Act. Relying on its earlier precedent, the Court held that such clubbing/consolidation/bunching is illegal, invalid, impermissible, and without jurisdiction, being contrary to the CGST/KGST Act; consequently, the composite show cause notice and its addendum were quashed. All consequential communications, the subsequent orders including the order-in-original, and all further proceedings pursuant to the impugned notice were also quashed, and the writ petition was allowed. - HC
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