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 ...
Extended reassessment limitation in search cases requires asset-linked escaped income, invalidating additions based only on unexplained money or expen...
Enhanced tolerance band under section 43CA applies retrospectively, deleting qualifying deemed-sale additions while disputed stamp valuation requires ...
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Writ jurisdiction was not invoked against repeated GST summons that only sought information and documents, where the recipient had already submitted a representation with relevant copies. In the absence of evidence of coercive recovery or a threat of arrest, the summons did not establish a basis for judicial interference. The writ petition was treated as premature and rejected.
Writ jurisdiction was not invoked against repeated GST summons that only sought information and documents, where the recipient had already submitted a representation with relevant copies. In the absence of evidence of coercive recovery or a threat of arrest, the summons did not establish a basis for judicial interference. The writ petition was treated as premature and rejected.
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