Managerial remuneration disallowance under s.40A(2)(b) challenged over alleged tax-avoidance; appellate decision restored deletion of addition for dir...
Classification of imported goods as electronic cigarette versus tobacco product reversed for lack of proof; order set aside for jurisdictional overrea...
Reversal of input tax credit in proportion to exempt supply: specificity of show-cause notice required; order set aside, fresh proceedings allowed wit...
Availment of input tax credit based on invoices issued by non-existing dealers is unsustainable where the taxpayer failed to respond to antecedent show cause notices, with resulting assessments under the relevant provisions remaining operative and rectification applications rejected. Statements of e-way bills alone are inadequate to prove physical receipt of goods; documentary proof such as delivery challans and receipts is required, and reliance solely on e-way bill summaries will not substantiate input tax credit claims. Writ remedies are not maintainable where statutory remedy and proceedings under the assessment scheme are available.
Availment of input tax credit based on invoices issued by non-existing dealers is unsustainable where the taxpayer failed to respond to antecedent show cause notices, with resulting assessments under the relevant provisions remaining operative and rectification applications rejected. Statements of e-way bills alone are inadequate to prove physical receipt of goods; documentary proof such as delivery challans and receipts is required, and reliance solely on e-way bill summaries will not substantiate input tax credit claims. Writ remedies are not maintainable where statutory remedy and proceedings under the assessment scheme are available.
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