Constitutional personal-liberty safeguards limit PMLA twin bail conditions where completed investigations lead to prolonged incarceration before trial...
Automated airline software subscriptions without human intervention fail technical-services characterisation and do not make available underlying tech...
Business support recruitment and training receipts qualify for presumptive business taxation, not professional taxation under technical consultancy ru...
Treaty exemption for foreign permanent-establishment management fees prevailed, while dividend expense disallowance remained limited to an accepted al...
Centralised assessment transfers: participation after requesting centralisation can bar technical jurisdictional challenges, while assessment disputes...
Binding precedent remains operative despite pending challenge, supporting deletion of interest disallowance when debt is converted into preference sha...
GST registration cancellation must remain confined to the grounds stated in the show-cause notice. Where the notice alleges non-existence at the declared business premises, cancellation cannot instead rest on alleged wrongful availment of input tax credit; cancellation on that distinct, unstated ground is unsustainable and was revoked. Input tax credit liability also cannot be determined through appellate restoration conditions. Any proposed reversal or payment of disputed credit requires a prescribed notice, adjudication and meaningful opportunity to contest. A conditional cash-deposit requirement and automatic-void clause attached to restoration were unsustainable, while fresh proceedings for alleged wrongful credit remained available in accordance with law.
GST registration cancellation must remain confined to the grounds stated in the show-cause notice. Where the notice alleges non-existence at the declared business premises, cancellation cannot instead rest on alleged wrongful availment of input tax credit; cancellation on that distinct, unstated ground is unsustainable and was revoked. Input tax credit liability also cannot be determined through appellate restoration conditions. Any proposed reversal or payment of disputed credit requires a prescribed notice, adjudication and meaningful opportunity to contest. A conditional cash-deposit requirement and automatic-void clause attached to restoration were unsustainable, while fresh proceedings for alleged wrongful credit remained available in accordance with law.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4910 
