Road restoration charges constitute taxable services when requested for commercial pipeline activity, requiring reverse-charge GST from the business r...
Interest on delayed release of requisitioned cash includes statutory pre-assessment interest and restitutionary compensation for unlawful post-assessm...
Incomplete inventory records justify rejecting accounts, while profit estimation requires relevant comparable material and interest falls under other ...
Transfer-pricing comparability requires functional alignment; delayed associated-enterprise receivables need separate LIBOR-based benchmarking, while ...
Extended reassessment limitation in search cases requires asset-linked escaped income, invalidating additions based only on unexplained money or expen...
Enhanced tolerance band under section 43CA applies retrospectively, deleting qualifying deemed-sale additions while disputed stamp valuation requires ...
Omission of Rule 96(10) of the CGST Rules, without a saving provision or legal fiction preserving pending proceedings, prevents continuation of recovery action for allegedly erroneous refunds founded on that omitted rule. Because the show-cause notice did not aver any enabling provision, the High Court quashed the demands under Issues 1 and 2. The writ petition was partly allowed, while the remaining issues were left for response and determination in accordance with law.
Omission of Rule 96(10) of the CGST Rules, without a saving provision or legal fiction preserving pending proceedings, prevents continuation of recovery action for allegedly erroneous refunds founded on that omitted rule. Because the show-cause notice did not aver any enabling provision, the High Court quashed the demands under Issues 1 and 2. The writ petition was partly allowed, while the remaining issues were left for response and determination in accordance with law.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4910 
