Personal hearing requirements in GST adjudication were satisfied by prior opportunities and written submissions; appellate limitation received writ-pe...
Interactive flat panels meeting automatic data processing conditions are distinguished from monitors, while later classification clarifications apply ...
Disputed input tax credit claimed to have been reversed before issuance of the show-cause notice required verification through the rectification application and relevant returns. As that verification had not been undertaken, the GST demand was remitted for fresh adjudication on merits. The remand was conditional on deposit of 25% of the disputed tax, with adjustment for properly substantiated prior payments or recoveries. Upon compliance, any consequential bank attachment was to be vacated.
Disputed input tax credit claimed to have been reversed before issuance of the show-cause notice required verification through the rectification application and relevant returns. As that verification had not been undertaken, the GST demand was remitted for fresh adjudication on merits. The remand was conditional on deposit of 25% of the disputed tax, with adjustment for properly substantiated prior payments or recoveries. Upon compliance, any consequential bank attachment was to be vacated.
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