Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Section 93 of the CGST/KGST Act limits a legal representative's liability where a deceased proprietor's business has discontinued: recovery may be made only from the deceased's estate and only after notice, inquiry and ascertainment of that estate. Continuation of proceedings without notice to the legal heir or examination of inherited assets is treated as procedurally unsustainable. Separately, Section 16(5), retrospectively effective from 1 July 2017, overrides the belated-return restriction in Section 16(4) for invoices relating to FY 2017-18 to 2020-21 where the relevant Section 39 return was filed by 30 November 2021. Eligible input tax credit is therefore available where that deadline is met.
Section 93 of the CGST/KGST Act limits a legal representative's liability where a deceased proprietor's business has discontinued: recovery may be made only from the deceased's estate and only after notice, inquiry and ascertainment of that estate. Continuation of proceedings without notice to the legal heir or examination of inherited assets is treated as procedurally unsustainable. Separately, Section 16(5), retrospectively effective from 1 July 2017, overrides the belated-return restriction in Section 16(4) for invoices relating to FY 2017-18 to 2020-21 where the relevant Section 39 return was filed by 30 November 2021. Eligible input tax credit is therefore available where that deadline is met.
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