Form 26AS evidence requires successor-entity accounting verification after business transfer, while invoice-supported related-party advertising expend...
Money-laundering judgment timing requires awaiting the scheduled-offence decision despite continuation of the underlying trial where outcomes directly...
Accredited investor eligibility expands through securities-market exposure, while alternative investment fund disputes require prescribed resolution a...
Customs Assessment Portal centralises classification and valuation guidance to support consistent, transparent and informed compliance across stakehol...
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Writ challenges to show-cause and pre-intimation notices blocking input tax credit were held premature where the disputes turned on individual facts and the CGST Act and Rules provided a complete code. The Court declined to examine the merits of the proposed ITC action or the constitutional validity of Section 16(2)(c) at this stage, finding that such issues required case-specific adjudication after replies and objections were considered. Petitioners were permitted to respond to the notices, and the statutory authorities were directed to decide the matters in accordance with law, while keeping all contentions open.
Writ challenges to show-cause and pre-intimation notices blocking input tax credit were held premature where the disputes turned on individual facts and the CGST Act and Rules provided a complete code. The Court declined to examine the merits of the proposed ITC action or the constitutional validity of Section 16(2)(c) at this stage, finding that such issues required case-specific adjudication after replies and objections were considered. Petitioners were permitted to respond to the notices, and the statutory authorities were directed to decide the matters in accordance with law, while keeping all contentions open.
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