Income Declaration Scheme declarations can evidence share-capital sources, while round-tripped funds and cash-linked credits require further verificat...
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...
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Parallel proceedings under the CGST/UPGST Acts for the same goods and cause of action are impermissible where transit-release proceedings have already resulted in recovery of tax and penalty; the first appellate reduction of duplicated liability was therefore sustained. Goods in transit must carry a tax invoice and a valid e-way bill generated before movement begins. Manual invoices furnished more than three months after interception, without upload on the GST portal, lacked evidentiary credibility and could not retrospectively validate the movement or cure missing mandatory documentation. The taxpayer's appeal failed, while the partial liability reduction for duplicated proceedings remained intact.
Parallel proceedings under the CGST/UPGST Acts for the same goods and cause of action are impermissible where transit-release proceedings have already resulted in recovery of tax and penalty; the first appellate reduction of duplicated liability was therefore sustained. Goods in transit must carry a tax invoice and a valid e-way bill generated before movement begins. Manual invoices furnished more than three months after interception, without upload on the GST portal, lacked evidentiary credibility and could not retrospectively validate the movement or cure missing mandatory documentation. The taxpayer's appeal failed, while the partial liability reduction for duplicated proceedings remained intact.
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