Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
A GST demand cannot rest on a basis outside the show cause notice without giving the taxpayer an opportunity to respond. The note states that an excess input tax credit determination based on a GSTR-2A comparison, differing from the notice and taxpayer's reply, required fresh consideration after reasonable opportunity. It also explains that section 77 does not apply where IGST was inadvertently paid under the wrong tax head rather than under the mistaken belief that the supply was interstate. The short-payment issue was remanded, with liberty to seek appropriation of IGST against CGST and SGST liability or pursue refund if procedurally required. The related bank-account attachment was to be lifted.
A GST demand cannot rest on a basis outside the show cause notice without giving the taxpayer an opportunity to respond. The note states that an excess input tax credit determination based on a GSTR-2A comparison, differing from the notice and taxpayer's reply, required fresh consideration after reasonable opportunity. It also explains that section 77 does not apply where IGST was inadvertently paid under the wrong tax head rather than under the mistaken belief that the supply was interstate. The short-payment issue was remanded, with liberty to seek appropriation of IGST against CGST and SGST liability or pursue refund if procedurally required. The related bank-account attachment was to be lifted.
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