Drawings/designs supply and erection supervision fees from German contractor: designs non-taxable; supervision taxed as FTS/PE depending on six-month ...
Imported analyser diagnostic cartridges treated as accessories with analyser system, not standalone diagnostic reagents; extended limitation and penal...
Steel-timber construction shuttering/formwork tariff classification dispute: essential character held steel, classified as shuttering under Heading 73...
Clubbing of tax periods in a single Section 74 show cause notice is impermissible because the CGST statutory scheme treats each financial year as a distinct tax period with separate limitation and procedural rights; aggregating years conflates distinct limitation dates and denies year wise rights, and allegations of fraudulent input tax credit do not authorise consolidation. Applying that principle, the court quashed the consolidated notice covering multiple financial years but permitted respondents liberty to reissue notices strictly year wise in accordance with the statutory scheme and to revive proceedings if higher forum decisions permit.
Clubbing of tax periods in a single Section 74 show cause notice is impermissible because the CGST statutory scheme treats each financial year as a distinct tax period with separate limitation and procedural rights; aggregating years conflates distinct limitation dates and denies year wise rights, and allegations of fraudulent input tax credit do not authorise consolidation. Applying that principle, the court quashed the consolidated notice covering multiple financial years but permitted respondents liberty to reissue notices strictly year wise in accordance with the statutory scheme and to revive proceedings if higher forum decisions permit.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
