Permanent establishment tests: independent subsidiary premises and principal-to-principal dealings did not create Indian taxability for offshore suppl...
Valuation Officer estimates govern property-value additions once statutory valuation is invoked, requiring fresh consideration of objections and compa...
Waiver of written show-cause notice may prevent a later procedural challenge after participation in customs adjudication, preserving statutory appella...
Retrospective invalidity of ocean-freight IGST supports refunds despite non-party status and prior credit utilisation, subject to authorised appeal gr...
Additional evidence in departmental appeals may include show-cause-notice material without introducing a new case where it merely corroborates existin...
Reasoned rectification orders require consideration of expenditure disclosed in income-tax returns, preventing revision based on incomplete income com...
Modified returns after business reorganisations cannot trigger fresh scrutiny once the original assessment was complete, invalidating related transfer...
Third-party loose sheets require reliable nexus before supporting unexplained expenditure additions; presumptions do not establish payer identity or o...
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Compulsory acquisition of land and buildings under the State's eminent-domain power is an expropriation, not a supply of goods or services for GST purposes. Land and buildings attached to land are immovable property, and landowners do not sell goods or provide services merely by surrendering property pursuant to statutory acquisition. GST deducted from compensation for such acquisition therefore lacks statutory basis. The deduction was treated as exceeding legal authority, with the affected compensation notice quashed to that extent and refund of the deducted GST with interest directed.
Compulsory acquisition of land and buildings under the State's eminent-domain power is an expropriation, not a supply of goods or services for GST purposes. Land and buildings attached to land are immovable property, and landowners do not sell goods or provide services merely by surrendering property pursuant to statutory acquisition. GST deducted from compensation for such acquisition therefore lacks statutory basis. The deduction was treated as exceeding legal authority, with the affected compensation notice quashed to that extent and refund of the deducted GST with interest directed.
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