Tax deduction compliance and payee income recognition govern consultancy disallowance, while no exempt income prevents related expenditure disallowanc...
Derivative abetment liability fails when correctly declared imported components establish no underlying improper importation by the principal importer...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...
State GST authorities may initiate intelligence-based enforcement action under the GST regime even where the taxpayer is administratively assigned to the Central administration, so the challenge to jurisdiction failed. Disputes over classification and the assessing authority's finding of suppression for invoking Section 74 involved disputed facts and could not be examined in writ jurisdiction, so those objections had to be pursued before the statutory appellate authority under Section 107. The writ court was therefore correct in directing the taxpayer to avail the appeal remedy while leaving all grounds, including jurisdiction, open before the appellate forum.
State GST authorities may initiate intelligence-based enforcement action under the GST regime even where the taxpayer is administratively assigned to the Central administration, so the challenge to jurisdiction failed. Disputes over classification and the assessing authority's finding of suppression for invoking Section 74 involved disputed facts and could not be examined in writ jurisdiction, so those objections had to be pursued before the statutory appellate authority under Section 107. The writ court was therefore correct in directing the taxpayer to avail the appeal remedy while leaving all grounds, including jurisdiction, open before the appellate forum.
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