Educational approval requires mandatory State registration, but incidental surplus and trustee-owned land do not prove private benefit or profit motiv...
Judicial review of settlement orders cannot reopen settled customs notices, while statutory interest remains subject to verification and quantificatio...
Customs Broker licence lending for consideration justified revocation where exporter authorisation and client verification obligations were also breac...
Fraudulent import documents suspend limitation protection, while redemption of confiscated goods requires duty and interest despite bona fide purchase...
ODR arbitration participation remains mandatory after failed conciliation, while jurisdictional and maintainability objections stay available before t...
Transparency in technical bid evaluation requires disclosed standards and recorded reasons; opaque scoring invalidated tender awards and required fres...
Automated export obligation extensions remove separate regional applications after committee approval for Advance Authorisation and EPCG authorisation...
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GSTR-2A is a facilitation tool rather than a statutory bar to input tax credit. Credit claimed within the extended period for FY 2017-18 requires invoice-wise reconciliation; non-reflection in GSTR-2A for FY 2018-19 alone cannot establish supplier default. Section 75(4) requires a personal hearing before an adverse GST decision, even without a specific request. Return scrutiny under Section 61 and demand proceedings under Section 73 are independent, so absence of FORM GST ASMT-10 does not itself invalidate a direct demand proceeding. Interest and penalty remain consequential to sustainable tax liability. The disputed credit was remanded for verification and fresh adjudication after hearing.
GSTR-2A is a facilitation tool rather than a statutory bar to input tax credit. Credit claimed within the extended period for FY 2017-18 requires invoice-wise reconciliation; non-reflection in GSTR-2A for FY 2018-19 alone cannot establish supplier default. Section 75(4) requires a personal hearing before an adverse GST decision, even without a specific request. Return scrutiny under Section 61 and demand proceedings under Section 73 are independent, so absence of FORM GST ASMT-10 does not itself invalidate a direct demand proceeding. Interest and penalty remain consequential to sustainable tax liability. The disputed credit was remanded for verification and fresh adjudication after hearing.
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