Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
Anticipatory bail was refused in a CGST fake-invoice and fraudulent input tax credit investigation, as the HC found prima facie material showing an organised economic offence and the applicants' central role in it. The Court relied on bank records, GST portal material and electronic communications, not merely witness statements, to conclude that one applicant led GST operations and finances while the other facilitated circulation of invoices. Emphasising that economic offences require stricter scrutiny and that non-compoundable GST offences reflect legislative seriousness, the Court held that ongoing investigation and possible custodial interrogation justified denial of pre-arrest protection.
Anticipatory bail was refused in a CGST fake-invoice and fraudulent input tax credit investigation, as the HC found prima facie material showing an organised economic offence and the applicants' central role in it. The Court relied on bank records, GST portal material and electronic communications, not merely witness statements, to conclude that one applicant led GST operations and finances while the other facilitated circulation of invoices. Emphasising that economic offences require stricter scrutiny and that non-compoundable GST offences reflect legislative seriousness, the Court held that ongoing investigation and possible custodial interrogation justified denial of pre-arrest protection.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4821 
Join Channel 
