Packing-material input credits support inverted-duty refunds for packaged tea, while rate-reduction and concessional-supply circulars remain inapplica...
Government road-restoration services for commercial pipeline work attract reverse-charge GST, while portal-issued proceedings remain valid without a p...
Finding that fraud, wilful misstatement, collusion or suppression was absent makes a demand sustained under section 74 internally inconsistent where that finding remains unchallenged. A demand cannot be defended on the hypothetical basis that proceedings under section 73 would have been within limitation when the show cause notice invoked section 74. Penalty under section 73(9) cannot be imposed where the notice proposed penalty only under section 74, because it exceeds the charges put to the taxpayer; a lower penalty amount does not cure the lack of notice. These jurisdictional defects require the demand and penalty to be set aside without considering remaining grounds.
Finding that fraud, wilful misstatement, collusion or suppression was absent makes a demand sustained under section 74 internally inconsistent where that finding remains unchallenged. A demand cannot be defended on the hypothetical basis that proceedings under section 73 would have been within limitation when the show cause notice invoked section 74. Penalty under section 73(9) cannot be imposed where the notice proposed penalty only under section 74, because it exceeds the charges put to the taxpayer; a lower penalty amount does not cure the lack of notice. These jurisdictional defects require the demand and penalty to be set aside without considering remaining grounds.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
