Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
A High Court quashed a show cause notice for misapplying the CGST/KGST Act. It held that Section 52 could not be invoked where the e-commerce operator did not collect consideration and was not shown to be collecting tax on behalf of suppliers; the notice also wrongly treated a separate affiliated entity's services as the petitioner's own. Section 17(2) was held inapplicable because the notice did not establish any mixed use for taxable and exempt supplies or any exempt supply attracting reversal of input tax credit. Section 74 could not be invoked without specific allegations of fraud, wilful misstatement or suppression with intent to evade tax. The writ was therefore maintainable and the notice was quashed.
A High Court quashed a show cause notice for misapplying the CGST/KGST Act. It held that Section 52 could not be invoked where the e-commerce operator did not collect consideration and was not shown to be collecting tax on behalf of suppliers; the notice also wrongly treated a separate affiliated entity's services as the petitioner's own. Section 17(2) was held inapplicable because the notice did not establish any mixed use for taxable and exempt supplies or any exempt supply attracting reversal of input tax credit. Section 74 could not be invoked without specific allegations of fraud, wilful misstatement or suppression with intent to evade tax. The writ was therefore maintainable and the notice was quashed.
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