Equivalent-value attachment survives prior release and environmental compensation where deposits may represent proceeds from alleged illegal mining ac...
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Section 61 return scrutiny is a pre-adjudicatory verification mechanism and is not a mandatory prerequisite for tax-determination proceedings under Section 74A. Rule 99 applies only where return scrutiny has actually commenced. Independent verification alleging that works-contract sub-contractors were fictitious or non-existent may provide the factual foundation for fraud-based input tax credit proceedings. Disputes over the actual existence of suppliers, provision of services, and genuineness of invoices require evidentiary adjudication rather than threshold writ review. A show-cause notice should not ordinarily be challenged in writ jurisdiction where statutory adjudication remains available and no jurisdictional defect or recognised exception is established.
Section 61 return scrutiny is a pre-adjudicatory verification mechanism and is not a mandatory prerequisite for tax-determination proceedings under Section 74A. Rule 99 applies only where return scrutiny has actually commenced. Independent verification alleging that works-contract sub-contractors were fictitious or non-existent may provide the factual foundation for fraud-based input tax credit proceedings. Disputes over the actual existence of suppliers, provision of services, and genuineness of invoices require evidentiary adjudication rather than threshold writ review. A show-cause notice should not ordinarily be challenged in writ jurisdiction where statutory adjudication remains available and no jurisdictional defect or recognised exception is established.
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