@abhishekrajaram's Latest X Threads

📰 𝗣𝗮𝘁𝗻𝗮 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁 𝗥𝘂𝗹𝗶𝗻𝗴: 𝗣𝗿𝗲𝗺𝗮𝘁𝘂𝗿𝗲 𝗚𝗦𝗧 𝗥𝗲𝗰𝗼𝘃𝗲𝗿𝘆 𝗣𝗲𝗻𝗮𝗹𝗶𝘇𝗲𝗱 𝘄𝗶𝘁𝗵 𝗖𝗼𝘀𝘁 𝘁𝗼 𝗢𝗳𝗳𝗶𝗰𝗲𝗿 📢 𝗖𝗼𝘂𝗿𝘁’𝘀 𝗦𝘁𝗮𝘁𝗲𝗺𝗲𝗻𝘁: "The officer acted in complete derogation of statutory provisions and established principles of law."

📰 𝗔𝗹𝗹𝗮𝗵𝗮𝗯𝗮𝗱 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁 𝗥𝘂𝗹𝗶𝗻𝗴: 𝗡𝗼 𝗜𝗻𝘁𝗲𝗿-𝗦𝘁𝗮𝘁𝗲 𝗘-𝗪𝗮𝘆 𝗕𝗶𝗹𝗹 𝗥𝗲𝗾𝘂𝗶𝗿𝗲𝗱 𝗳𝗼𝗿 𝗧𝗿𝗮𝗻𝘀𝗶𝘁 𝗪𝗶𝘁𝗵𝗶𝗻 𝗠𝗮𝗱𝗵𝘆𝗮 𝗣𝗿𝗮𝗱𝗲𝘀𝗵 📢 𝗖𝗼𝘂𝗿𝘁’𝘀 𝗦𝘁𝗮𝘁𝗲𝗺𝗲𝗻𝘁: "Goods in transit from one location to another within Madhya Pradesh, briefly passing through Uttar Pradesh, are not considered inter-state for the purpose of e-way bill requirements."

📰 𝗗𝗲𝗹𝗵𝗶 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁 𝗥𝘂𝗹𝗶𝗻𝗴: 𝗠𝘂𝗹𝘁𝗶-𝗔𝗴𝗲𝗻𝗰𝘆 𝗜𝗻𝘃𝗲𝘀𝘁𝗶𝗴𝗮𝘁𝗶𝗼𝗻𝘀 𝗔𝗹𝗹𝗼𝘄𝗲𝗱 𝗶𝗻 𝗚𝗦𝗧 𝗖𝗮𝘀𝗲𝘀 📢 𝗖𝗼𝘂𝗿𝘁’𝘀 𝗦𝘁𝗮𝘁𝗲𝗺𝗲𝗻𝘁: "If any authority finds it necessary to investigate based on specific information, the investigation cannot be stopped or impeded by ongoing investigations by other agencies."

📰 𝗣𝗮𝘁𝗻𝗮 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁 𝗥𝘂𝗹𝗶𝗻𝗴: 𝗜𝗧𝗖 𝗗𝗲𝗻𝗶𝗮𝗹 𝗜𝗳 𝗦𝘂𝗽𝗽𝗹𝗶𝗲𝗿 𝗙𝗮𝗶𝗹𝘀 𝘁𝗼 𝗥𝗲𝗺𝗶𝘁 𝗧𝗮𝘅 📢 𝗖𝗼𝘂𝗿𝘁’𝘀 𝗦𝘁𝗮𝘁𝗲𝗺𝗲𝗻𝘁: "The purchasing dealer must ensure tax payment by the supplier to claim ITC."

𝗖𝗘𝗦𝗧𝗔𝗧 𝗖𝗵𝗲𝗻𝗻𝗮𝗶 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗣𝗲𝗻𝗮𝗹𝘁𝘆 𝗨𝗻𝗱𝗲𝗿 𝗘𝘅𝘁𝗲𝗻𝗱𝗲𝗱 𝗧𝗶𝗺𝗲 𝗟𝗶𝗺𝗶𝘁 𝗮𝗻𝗱 𝗦𝘂𝗽𝗽𝗿𝗲𝘀𝘀𝗶𝗼𝗻 📢 The Tribunal held: "When extended time limit under Section 73(1) is invoked due to suppression, Section 73(3) protection cannot apply, even if tax is paid before the SCN."

𝗖𝗘𝗦𝗧𝗔𝗧 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗥𝗲𝘃𝗲𝗿𝘀𝗲 𝗖𝗵𝗮𝗿𝗴𝗲 𝗟𝗶𝗮𝗯𝗶𝗹𝗶𝘁𝘆 𝗳𝗼𝗿 𝗧𝗼𝘂𝗿 𝗢𝗽𝗲𝗿𝗮𝘁𝗼𝗿𝘀 📢 The Tribunal held: "Charging service tax again on reverse charge from the appellant would result in double taxation. As the appellant and taxi operators are in the same line of business, reverse charge is inapplicable."

𝗡𝗲𝘄 𝗗𝗲𝗹𝗵𝗶 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗘𝘅𝗽𝗼𝗿𝘁 𝗼𝗳 𝗧𝗲𝗹𝗲𝗰𝗼𝗺𝗺𝘂𝗻𝗶𝗰𝗮𝘁𝗶𝗼𝗻 𝗦𝗲𝗿𝘃𝗶𝗰𝗲𝘀 𝗮𝗻𝗱 𝗜𝗻𝘁𝗲𝗿𝗺𝗲𝗱𝗶𝗮𝗿𝘆 𝗦𝗲𝗿𝘃𝗶𝗰𝗲𝘀 📢 The Court held: "There is no intermediary relationship between SingTel and SGIPL; services were provided on a principal-to-principal basis, allowing the export of telecommunication services without an intermediary classification."

𝗖𝗘𝗦𝗧𝗔𝗧 𝗡𝗲𝘄 𝗗𝗲𝗹𝗵𝗶 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗚𝗧𝗔 𝗦𝗲𝗿𝘃𝗶𝗰𝗲𝘀 𝗮𝗻𝗱 𝗟𝗶𝗮𝗯𝗶𝗹𝗶𝘁𝘆 𝘁𝗼 𝗣𝗮𝘆 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 📢 The Tribunal held: "Charging a 2% transportation cost does not establish that the appellant was providing Goods Transport Agency Services. Even if the appellant provided GTA services, the recipient, NTPC, would be liable for the service tax."

📰 𝗔𝗻𝗱𝗵𝗿𝗮 𝗣𝗿𝗮𝗱𝗲𝘀𝗵 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁 𝗥𝘂𝗹𝗶𝗻𝗴: 𝗕𝘂𝘆𝗲𝗿 𝗠𝘂𝘀𝘁 𝗘𝘀𝘁𝗮𝗯𝗹𝗶𝘀𝗵 𝗢𝘄𝗻 𝗖𝗿𝗲𝗱𝗲𝗻𝘁𝗶𝗮𝗹𝘀 𝗶𝗻 𝗧𝗿𝗮𝗻𝘀𝗮𝗰𝘁𝗶𝗼𝗻𝘀

📰 𝗗𝗲𝗹𝗵𝗶 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁 𝗥𝘂𝗹𝗶𝗻𝗴: 𝗥𝗲𝘁𝗿𝗼𝘀𝗽𝗲𝗰𝘁𝗶𝘃𝗲 𝗖𝗮𝗻𝗰𝗲𝗹𝗹𝗮𝘁𝗶𝗼𝗻 𝗼𝗳 𝗚𝗦𝗧 𝗥𝗲𝗴𝗶𝘀𝘁𝗿𝗮𝘁𝗶𝗼𝗻 𝗥𝗲𝗾𝘂𝗶𝗿𝗲𝘀 𝗝𝘂𝘀𝘁𝗶𝗳𝗶𝗰𝗮𝘁𝗶𝗼𝗻