No Disallowance u/s 40A(3) where cash payments are genuine and verifiable
Recommendations made in the 56th GST Council meeting
![Kesari Nandan Mobile vs. Office of Assistant Commissioner of State Tax (2), Enforcement Division – 5 [Civil Appeal No. 9543 of 2025] dated 14 August 2025 Renewal of Provisional Attachment Orders Beyond Statutory Period H](https://images.squarespace-cdn.com/content/v1/69f439176e3c7529c48cb1bb/1777613120200-WI40RXN7JXM9D5NIX39H/unsplash-image-U8WfiRpsQ7Y.webp)
Kesari Nandan Mobile vs. Office of Assistant Commissioner of State Tax (2), Enforcement Division – 5 [Civil Appeal No. 9543 of 2025] dated 14 August 2025
Supreme Court lays down important principles for determining Fixed Place PE
Supreme Court Up held the validity of the CGST summons, and Section 6(2)(b) is inapplicable to parallel Investigations.
