Independent manufacturing undertaking eligibility preserves Section 80IA/80IB deductions, while machinery kept ready for use qualifies for depreciatio...
Assessing Officer Satisfaction Requirement Bars Penalty for Cash Receipt in Immovable-Property Sale Cases Where Initiation Lacks Recorded Satisfaction...
GST detention penalties under section 129 require a pleaded and established contravention of the Act or Rules. A show-cause notice must identify the defective documents and the precise legal provision allegedly breached; a vague allegation of diversion or unloading at an undeclared destination is insufficient. Reliance on inculpatory statements requires their disclosure, and an offered personal hearing and cross-examination opportunity must be genuinely afforded before adjudication. Appellate review must address material natural-justice objections and identify the statutory contravention rather than rely on route or invoicing observations alone.
GST detention penalties under section 129 require a pleaded and established contravention of the Act or Rules. A show-cause notice must identify the defective documents and the precise legal provision allegedly breached; a vague allegation of diversion or unloading at an undeclared destination is insufficient. Reliance on inculpatory statements requires their disclosure, and an offered personal hearing and cross-examination opportunity must be genuinely afforded before adjudication. Appellate review must address material natural-justice objections and identify the statutory contravention rather than rely on route or invoicing observations alone.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4913 
