Mandatory textile export qualifiers distinguish flame-retardant fabrics from other listed fabrics for automated identification under the textiles ince...
Personal liberty safeguards restrict arrest after court-directed GST appearance, requiring interim release where authorities overreach pending proceed...
Alternative statutory remedy and delay bar GST writ challenges despite pending rectification, while distinct subject matter permits parallel proceedin...
Input tax credit under section 16(5) of the CGST Act is a retrospective statutory entitlement where relevant returns were filed within the prescribed cut-off. Failure to submit a rectification application within the period set by a departmental circular does not by itself defeat that entitlement. The denial of credit was quashed because the show-cause notice acknowledged timely filing under section 16(5), and the claim was remitted for reconsideration, subject to satisfaction of other eligibility conditions.
Input tax credit under section 16(5) of the CGST Act is a retrospective statutory entitlement where relevant returns were filed within the prescribed cut-off. Failure to submit a rectification application within the period set by a departmental circular does not by itself defeat that entitlement. The denial of credit was quashed because the show-cause notice acknowledged timely filing under section 16(5), and the claim was remitted for reconsideration, subject to satisfaction of other eligibility conditions.
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TaxTMI 
TaxTMI 
