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...
GSTAT has classified GST appeals into three categories and mapped them to Single, Division and designated benches. Matters below the specified threshold and not involving a question of law are to be placed before a Single Bench, while pending and future matters before the Principal and State Benches are to be listed first before a Division Bench, which may remit cases lacking a question of law for further directions. Category I covers core classification, valuation, input tax credit, registration and tax-liability disputes; Category II covers registration, composition, recovery, refund, assessment and related matters; Category III covers seizure, confiscation, rectification, penalty, compounding and residual matters. The order also assigns member combinations, hearing days and travel/daily expense entitlements for members posted away from their normal station.
GSTAT has classified GST appeals into three categories and mapped them to Single, Division and designated benches. Matters below the specified threshold and not involving a question of law are to be placed before a Single Bench, while pending and future matters before the Principal and State Benches are to be listed first before a Division Bench, which may remit cases lacking a question of law for further directions. Category I covers core classification, valuation, input tax credit, registration and tax-liability disputes; Category II covers registration, composition, recovery, refund, assessment and related matters; Category III covers seizure, confiscation, rectification, penalty, compounding and residual matters. The order also assigns member combinations, hearing days and travel/daily expense entitlements for members posted away from their normal station.
Note: It is a system-generated summary and is for quick reference only.