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...
A challenge to a show cause notice under the GST framework raises disputed factual issues best resolved in adjudication; accordingly, preadjudication interference is declined. The petitioner need not be compelled to deposit proposed amounts before adjudication. Statements of recipients recorded in investigation may be relied upon by revenue, but the petitioner is entitled to crossexamine those witnesses before any adverse inference is drawn; that right will be afforded. Documentary records relied on by revenue may be challenged for reliability and the petitioner has the right to rebut inferences drawn from such documents. Facts and law must be determined during adjudication.
A challenge to a show cause notice under the GST framework raises disputed factual issues best resolved in adjudication; accordingly, preadjudication interference is declined. The petitioner need not be compelled to deposit proposed amounts before adjudication. Statements of recipients recorded in investigation may be relied upon by revenue, but the petitioner is entitled to crossexamine those witnesses before any adverse inference is drawn; that right will be afforded. Documentary records relied on by revenue may be challenged for reliability and the petitioner has the right to rebut inferences drawn from such documents. Facts and law must be determined during adjudication.
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