Article 8 treaty coverage excluded third-party airline support services, while documented demonetisation cash receipts remained accepted business inco...
Functional comparability under TNMM requires highway contract benchmarks to reflect operation, maintenance and transfer activities, requiring fresh be...
Objective characteristics govern magnesium bis-glycinate chelate classification as an amino-acid coordination compound, not a food preparation or anti...
Independent professional certification requires pleaded knowledge or complicity for criminal liability; untimely complaints remain barred by limitatio...
Blocking input tax credit under Rule 86A requires the competent authority itself to record, in writing, reasons to believe based on relevant material and an independent application of mind. An order stating only that action was taken "as per recommendation" of a Superintendent fails this mandatory jurisdictional requirement and shows that the authority acted on dictate rather than formed its own belief. Material referred to in the counter-affidavit or alert circular cannot cure the defect when the impugned order itself discloses no objective reason. The ITC-blocking order was set aside, with liberty to pass a fresh order in accordance with law.
Blocking input tax credit under Rule 86A requires the competent authority itself to record, in writing, reasons to believe based on relevant material and an independent application of mind. An order stating only that action was taken "as per recommendation" of a Superintendent fails this mandatory jurisdictional requirement and shows that the authority acted on dictate rather than formed its own belief. Material referred to in the counter-affidavit or alert circular cannot cure the defect when the impugned order itself discloses no objective reason. The ITC-blocking order was set aside, with liberty to pass a fresh order in accordance with law.
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