Proof of foreign public documents requires originals or certified diplomatic/notarial copies; inspection must occur in-magna presence and cross-examin...
Prior Sanction Requirement: absence of prescribed approval invalidates reassessment notice; limitation also bars notice if escaped income below thresh...
Eligibility for exemption depends on strict construction of the product description; reapers without binder are ineligible, but confiscation and penal...
Summons issued under the GST law were upheld because the proper officer was conducting an ongoing inquiry under Section 70 and was authorised to require attendance, evidence, and documents in the manner of a civil court. The High Court held that judicial interference at that stage would improperly obstruct and scuttle the inquiry, particularly where the summons concerned alleged availment of fake input tax credit. The challenge to the summons was therefore rejected and the writ petition was dismissed with costs.
Summons issued under the GST law were upheld because the proper officer was conducting an ongoing inquiry under Section 70 and was authorised to require attendance, evidence, and documents in the manner of a civil court. The High Court held that judicial interference at that stage would improperly obstruct and scuttle the inquiry, particularly where the summons concerned alleged availment of fake input tax credit. The challenge to the summons was therefore rejected and the writ petition was dismissed with costs.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4811 
Join Channel 
