Legal principles confirm that statements recorded during GST investigations cannot alone establish tax liability. Their evidentiary value depends on voluntariness, corroboration, and supporting documentary evidence.
Courts have emphasized that GST searches are meant to gather evidence, not to collect tax during the raid. Payments should only be made later through proper procedure to avoid coercion.
The article explains that statements in GST notices are only allegations until supported by evidence. It highlights that tax demands must be based on verifiable facts rather than assumptions.
The High Court will examine whether bail granted under the Section 45 proviso for women can be cancelled absent perversity or misuse of liberty.
Courts are moving away from treating absence of DIN as automatically voiding tax notices. If the document is system-generated and traceable, it may still be legally valid.
While the Bharatiya Sakshya Adhiniyam follows the rule that the asserting party must prove its claim, Section 155 of the CGST Act places the burden of proving ITC eligibility on the taxpayer.
Courts have clarified that summons, audits, and investigations do not amount to initiation of proceedings under GST. The jurisdictional bar applies only once a determinative adjudicatory step like a show cause notice is issued.
Explore the debate over GSTR-3B hard-locking and whether it aligns with GST laws. Learn how this change impacts taxpayers and what it means for compliance.
Use this 10-point checklist to identify appeal-worthy issues in a GST order. Spot procedural lapses and factual gaps quickly and efficiently.
As we all are aware that whenever the topic of exemption against capital gains initiated, Section 54EC is one of the confusing section amongst other exemptions. This is main reason why today I will try to discussed it in details for better understanding:
