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 ...
Departmental GST appeals involving disputed tax below the prescribed monetary limit require the Revenue to specifically plead and establish a recognised exception to the litigation-control policy. The threshold is calculated on aggregate disputed tax, excluding interest and penalty. Mere Commissioner authorisation does not establish the residual exception; the record must show a case-specific exercise of that power and its supporting basis. Where no applicable exception is proved, the appeal is not maintainable, may be dismissed at the threshold, and the underlying tax merits remain unexamined.
Departmental GST appeals involving disputed tax below the prescribed monetary limit require the Revenue to specifically plead and establish a recognised exception to the litigation-control policy. The threshold is calculated on aggregate disputed tax, excluding interest and penalty. Mere Commissioner authorisation does not establish the residual exception; the record must show a case-specific exercise of that power and its supporting basis. Where no applicable exception is proved, the appeal is not maintainable, may be dismissed at the threshold, and the underlying tax merits remain unexamined.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4910 
