Allocation of registration charges: contractual clause overriding statutory presumption allowed as deduction against capital gain after unrebutted doc...
Expenditure tied to investments yielding exempt income restricted to attributable costs; broader disallowance disallowed and adjustments to WDV and mi...
Admissibility of Investigative Statements invalidated reliance on coerced emails and valuation redetermination, resulting in set aside of penalties an...
Classification of printed technical documents: specific Chapter 49.01 entry prevails, enabling claimed customs exemptions for imported manuals and rep...
A writ petition against a show cause notice was entertained because the matter had been pending for years, pleadings were complete, no further factual enquiry was needed, and the notice itself showed that the amount collected as GST matched the amount paid to the Government. On those admitted facts, the Court treated the issue as a pure question of law on the scope of Section 76 of the CGST Act and held that the provision could not be used to demand tax again merely because payment was made through another GST registration of the same assessee in the same State. Section 76 targets non-remittance of tax collected, not double taxation where the revenue has already received the amount.
A writ petition against a show cause notice was entertained because the matter had been pending for years, pleadings were complete, no further factual enquiry was needed, and the notice itself showed that the amount collected as GST matched the amount paid to the Government. On those admitted facts, the Court treated the issue as a pure question of law on the scope of Section 76 of the CGST Act and held that the provision could not be used to demand tax again merely because payment was made through another GST registration of the same assessee in the same State. Section 76 targets non-remittance of tax collected, not double taxation where the revenue has already received the amount.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
