GST refunds for cancelled air tickets remain available when passenger reimbursements defeat unjust enrichment and credit-note adjustment is unavailabl...
Request-driven road restoration attracts reverse-charge GST, not governmental-function treatment or compensatory-damages status for business recipient...
Road restoration charges for commercial pipeline works are taxable Government services, with reverse charge liability and no public-function exemption...
Disallowance of purchases under section 37 was challenged where the assessee produced invoices, bank statements showing payments through banking channels, supplier confirmations and GST returns; the Tribunal held that production of these documents discharged the assessee's primary onus and, absent affirmative contrary material from the revenue proving suppliers non-existent or payments returned as cashback, the AO/first appellate authority could not draw an adverse inference to disallow entire purchases. Reliance on precedent supporting that complete disallowance is impermissible when supporting documents are furnished; disallowance deleted.
Disallowance of purchases under section 37 was challenged where the assessee produced invoices, bank statements showing payments through banking channels, supplier confirmations and GST returns; the Tribunal held that production of these documents discharged the assessee's primary onus and, absent affirmative contrary material from the revenue proving suppliers non-existent or payments returned as cashback, the AO/first appellate authority could not draw an adverse inference to disallow entire purchases. Reliance on precedent supporting that complete disallowance is impermissible when supporting documents are furnished; disallowance deleted.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4921 
