Anti-profiteering obligations survive business demerger, complaint withdrawal, and customized supply arrangements where rate-reduction benefits are no...
Road restoration charges constitute taxable services when requested for commercial pipeline activity, requiring reverse-charge GST from the business r...
Interest on delayed release of requisitioned cash includes statutory pre-assessment interest and restitutionary compensation for unlawful post-assessm...
Incomplete inventory records justify rejecting accounts, while profit estimation requires relevant comparable material and interest falls under other ...
Transfer-pricing comparability requires functional alignment; delayed associated-enterprise receivables need separate LIBOR-based benchmarking, while ...
Section 6(2)(b) of the CGST Act bars a Central Tax proper officer from initiating proceedings on a subject matter already taken up by a State GST proper officer. Subsequent Central Tax show-cause and adjudication proceedings on the same matter were therefore quashed. For street-light works contracts, the claimed exemption depended on demonstrating that the value of goods supplied remained below the prescribed proportion of the contract value. State Tax adjudication orders and consequential garnishee notices were quashed to permit responses and supporting material, subject to deposit of 10% of the tax demand; the exemption merits remain open.
Section 6(2)(b) of the CGST Act bars a Central Tax proper officer from initiating proceedings on a subject matter already taken up by a State GST proper officer. Subsequent Central Tax show-cause and adjudication proceedings on the same matter were therefore quashed. For street-light works contracts, the claimed exemption depended on demonstrating that the value of goods supplied remained below the prescribed proportion of the contract value. State Tax adjudication orders and consequential garnishee notices were quashed to permit responses and supporting material, subject to deposit of 10% of the tax demand; the exemption merits remain open.
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TaxTMI 
TaxTMI 
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