Mobile-phone electronic evidence failed to establish customs undervaluation, while duty survived on non-authentic origin certificates without importer...
Automotive radio classification treats integrated infotainment features as supplementary, placing complete and qualifying unassembled units under the ...
Separate corporate personality prevents directors from being personally liable for company deposits without a guarantee or independent legal undertaki...
Cross-segment derivatives manipulation: integrated order patterns can support interim restraints, while director liability requires responsibility, co...
Power bank definition limits the customs-duty exclusion, preserving concessional treatment for stationary, grid-scale and industrial battery storage s...
Input tax credit for genuine inward supplies from FY 2018-19, inadvertently omitted from corresponding returns, remained available when claimed in the April 2019 GSTR-3B within the then-permitted rectification period. At that time, GSTR-2A was facilitative; therefore, a GSTR-2A/GSTR-3B mismatch alone could not support reversal once the underlying supplies and credit were verified. Effective notice and a personal hearing were mandatory before an adverse GST decision. Notices placed only in a secondary portal tab, without hearing particulars, and orders issued on uncommunicated dates breached natural justice. Failure to consider appeal grounds and evidence or give reasons also invalidated the appellate decision. The demand and consequential orders were set aside.
Input tax credit for genuine inward supplies from FY 2018-19, inadvertently omitted from corresponding returns, remained available when claimed in the April 2019 GSTR-3B within the then-permitted rectification period. At that time, GSTR-2A was facilitative; therefore, a GSTR-2A/GSTR-3B mismatch alone could not support reversal once the underlying supplies and credit were verified. Effective notice and a personal hearing were mandatory before an adverse GST decision. Notices placed only in a secondary portal tab, without hearing particulars, and orders issued on uncommunicated dates breached natural justice. Failure to consider appeal grounds and evidence or give reasons also invalidated the appellate decision. The demand and consequential orders were set aside.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4913 
