Blocked input tax credit for resort construction remains unavailable; interest follows actual utilisation, while delayed payment attracts statutory pe...
Duplicate PAN allocation requires record verification and deactivation reasons before assessment-related transactions can be attributed to an assessee...
Faceless assessment safeguards require requested personal hearings and adequate final show-cause response time, failing which reassessment is required...
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
