Administrative fraud classification suspension does not halt independent criminal investigation or warrant-based searches into alleged economic offenc...
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...
Receipts from a composite activity involving both sale of goods and supply of services could not be taxed as pure service income without first classifying the activity as works contract and considering the composition scheme; the demand on the full receipt value was therefore unsustainable. The appellant was also found eligible for the small service provider threshold exemption for the relevant year, supporting a bona fide belief that no service tax was payable. In that position, suppression with intent to evade was not established, the extended period of limitation was unavailable, and the demand, interest and penalties were barred by limitation.
Receipts from a composite activity involving both sale of goods and supply of services could not be taxed as pure service income without first classifying the activity as works contract and considering the composition scheme; the demand on the full receipt value was therefore unsustainable. The appellant was also found eligible for the small service provider threshold exemption for the relevant year, supporting a bona fide belief that no service tax was payable. In that position, suppression with intent to evade was not established, the extended period of limitation was unavailable, and the demand, interest and penalties were barred by limitation.
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