Restriction of Input Tax Credit under Rule 86A applies only to fraudulently or ineligible availed credit; mere wrongful recipient availment is insuffi...
Business reorganisation requires recognition of successor's modified return; draft orders against dissolved transferor quashed and fresh review direct...
Pre-commencement R&D deduction denied where business had not commenced; deeming benefit requires tangible start of manufacture or commercial exploitat...
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After cancellation of GST registration, show cause notices uploaded only on the GST portal were treated as insufficient where the taxpayer had no occasion to check the portal and no other mode of service was used. Ex parte assessments under section 73 were not sustained because the assessee was denied an effective opportunity to reply and, if desired, a personal hearing. The matter was directed to be reconsidered afresh, with liberty to the revenue to issue fresh orders after permitting a reply and complying with the hearing requirement under section 75(4).
After cancellation of GST registration, show cause notices uploaded only on the GST portal were treated as insufficient where the taxpayer had no occasion to check the portal and no other mode of service was used. Ex parte assessments under section 73 were not sustained because the assessee was denied an effective opportunity to reply and, if desired, a personal hearing. The matter was directed to be reconsidered afresh, with liberty to the revenue to issue fresh orders after permitting a reply and complying with the hearing requirement under section 75(4).
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