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...
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...
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Adjudication cannot sustain an alleged IGST short-payment demand on input-tax-credit eligibility grounds absent from the show-cause notice, particularly where the explanation for payment under different GST heads remains unaddressed. Payment of CGST and SGST instead of IGST because of a clerical error constitutes wrong-head payment rather than non-payment or short payment. Excess CGST and SGST credit should be set off against the IGST liability through the electronic credit ledger, with only any balance remaining after set-off recoverable in cash together with applicable interest.
Adjudication cannot sustain an alleged IGST short-payment demand on input-tax-credit eligibility grounds absent from the show-cause notice, particularly where the explanation for payment under different GST heads remains unaddressed. Payment of CGST and SGST instead of IGST because of a clerical error constitutes wrong-head payment rather than non-payment or short payment. Excess CGST and SGST credit should be set off against the IGST liability through the electronic credit ledger, with only any balance remaining after set-off recoverable in cash together with applicable interest.
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