Undisclosed foreign asset classification requires an unexplained source; unrebutted affidavits and corroborative evidence defeated the Black Money Act...
Specialized Investment Fund distribution now requires dedicated certification, while transitional recognition preserves existing qualified distributor...
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Retrospective insertion of Section 16(5) was treated as curative and operative from 01.07.2017, so input tax credit could not be denied merely because GSTR-3B returns were filed after the original due date if they were filed by 30.11.2021. The HC held that such returns regularised the credit claim for the relevant period and directed re-adjudication after verifying the filing dates. The impugned order was set aside, the matter was remitted for fresh consideration, and coercive steps were kept in abeyance until re-adjudication.
Retrospective insertion of Section 16(5) was treated as curative and operative from 01.07.2017, so input tax credit could not be denied merely because GSTR-3B returns were filed after the original due date if they were filed by 30.11.2021. The HC held that such returns regularised the credit claim for the relevant period and directed re-adjudication after verifying the filing dates. The impugned order was set aside, the matter was remitted for fresh consideration, and coercive steps were kept in abeyance until re-adjudication.
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