Transitioned CENVAT credit may validly satisfy mandatory pre-deposit requirements for legacy service tax appeals through Electronic Credit Ledger debi...
Building-plan sanction charges require statutory authority; unauthorised fees and GST were quashed, while labour cess must follow prescribed collectio...
Pure-agent exclusion fails where hotel booking facilitators receive third-party services themselves, making entire customer consideration taxable as r...
Transfer pricing requires evidence for AMP transactions, functionally reliable comparables, and appropriate aggregation or Berry Ratio benchmarking me...
Revisionary jurisdiction cannot reopen share capital assessments where adequate inquiry supports a permissible view and no independent error is establ...
Reassessment jurisdiction fails where unverified portal information is aggregated without examining the taxpayer's explanation or relevance of entries...
Statutory sanction for delayed reassessment requires approval from the prescribed authority; approval by an inferior authority invalidates jurisdictio...
Material recovered in a search at a third party's premises could validly support proceedings against another person under the second Explanation to Section 148, even though the searched person's case was under an interim restraint and the search might later be challenged. The Court held that such interim protection was only prima facie and did not declare the search illegal or nullify the material seized. Validity of the notice had to be tested on the date of issue, when no stay operated against the search proceedings. Later invalidation of the search would not undo jurisdiction already validly exercised or vitiate proceedings already initiated. The writ petition was dismissed.
Material recovered in a search at a third party's premises could validly support proceedings against another person under the second Explanation to Section 148, even though the searched person's case was under an interim restraint and the search might later be challenged. The Court held that such interim protection was only prima facie and did not declare the search illegal or nullify the material seized. Validity of the notice had to be tested on the date of issue, when no stay operated against the search proceedings. Later invalidation of the search would not undo jurisdiction already validly exercised or vitiate proceedings already initiated. The writ petition was dismissed.
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