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 ...
Transitional input tax credit carried forward through Form TRAN-1 may be examined by the competent GST authority under Rules 117 and 121 of the GST Rules, 2017, rather than through a VAT assessment. A service provider was not entitled to claim VAT input tax credit because it was not engaged in the sale or purchase of goods, so disallowance of the credit in the VAT assessment was sustained. However, the VAT assessing officer lacked jurisdiction to recover tax, interest or penalty relating to credit transitioned into the GST regime; that demand was set aside.
Transitional input tax credit carried forward through Form TRAN-1 may be examined by the competent GST authority under Rules 117 and 121 of the GST Rules, 2017, rather than through a VAT assessment. A service provider was not entitled to claim VAT input tax credit because it was not engaged in the sale or purchase of goods, so disallowance of the credit in the VAT assessment was sustained. However, the VAT assessing officer lacked jurisdiction to recover tax, interest or penalty relating to credit transitioned into the GST regime; that demand was set aside.
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