Investigation findings are not binding on adjudicating authority, and to be decided through proper adjudication

Investigation findings are not binding on adjudicating authority, and to be decided through proper adjudication https://www.taxtmi.com/article/detailed?id=15009 Classification of services as export or intermediary and the place of supply are factual and legal questions for the adjudicating authority to decide; investigative findings are prima facie and do not bind adjudication. A writ against a valid show-cause notice is not maintainable unless jurisdictional defect or mala fide is shown, and the proper course is independent adjudication to determine tax, interest and penalty. en-us Wed, 27 Aug 2025 08:41:20 +0530 Wed, 27 Aug 2025 08:41:20 +0530 TaxTMI RSS Generator Investigation findings are not binding on adjudicating authority, and to be decided through proper adjudication https://www.taxtmi.com/article/detailed?id=15009 Classification of services as export or intermediary and the place of supply are factual and legal questions for the adjudicating authority to decide; investigative findings are prima facie and do not bind adjudication. A writ against a valid show-cause notice is not maintainable unless jurisdictional defect or mala fide is shown, and the proper course is independent adjudication to determine tax, interest and penalty. Articles Goods and Services Tax - GST Wed, 27 Aug 2025 08:41:20 +0530 https://www.taxtmi.com/article/detailed?id=15009