Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
Retrospective insertion of Section 16(5) of the CGST Act saved input tax credit claims for the specified financial years when returns were filed up to 30.11.2021, notwithstanding the limitation in Section 16(4). The High Court followed its earlier common order and quashed the impugned reversal to the extent it denied ITC solely on limitation, making that coercive action unsustainable on that ground alone. The Department's liberty was preserved to proceed in accordance with law on separate issues such as discrepancy, wrong availment, excess claim, or fake ITC, if any.
Retrospective insertion of Section 16(5) of the CGST Act saved input tax credit claims for the specified financial years when returns were filed up to 30.11.2021, notwithstanding the limitation in Section 16(4). The High Court followed its earlier common order and quashed the impugned reversal to the extent it denied ITC solely on limitation, making that coercive action unsustainable on that ground alone. The Department's liberty was preserved to proceed in accordance with law on separate issues such as discrepancy, wrong availment, excess claim, or fake ITC, if any.
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