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...
Invoice-wise comparison found a rebuttable presumption of profiteering following a GST rate reduction on specified snack products; the DGAP report quantified profiteering at Rs. 90,90,310 for 15.11.2017-31.12.2018 and that amount must be deposited equally into the Consumer Welfare Fund. Interest was not imposed because the rule authorising 18% interest became effective on 28.06.2019 and fiscal additions are not to be applied retrospectively (per SC precedent), so no interest is directed. Penalty under the penal provision was not imposed because that provision came into force on 01.01.2020 and cannot be applied retroactively.
Invoice-wise comparison found a rebuttable presumption of profiteering following a GST rate reduction on specified snack products; the DGAP report quantified profiteering at Rs. 90,90,310 for 15.11.2017-31.12.2018 and that amount must be deposited equally into the Consumer Welfare Fund. Interest was not imposed because the rule authorising 18% interest became effective on 28.06.2019 and fiscal additions are not to be applied retrospectively (per SC precedent), so no interest is directed. Penalty under the penal provision was not imposed because that provision came into force on 01.01.2020 and cannot be applied retroactively.
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