Section 153C requires person-specific search authority and year-specific incriminating material for unabated assessments while preventing unsupported ...
Equivalent-value attachment can reach pre-existing assets, but jointly owned property remains protected beyond the accused's attributable proceeds of ...
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Input tax credit claims for construction intended to be leased or licensed require consideration of the principle that such construction is not undertaken on the taxable person's own account. Assessment findings rejecting a leasing-based claim without applying the Supreme Court ruling in Safari Retreats required fresh consideration; the assessment and consequential DRC-07 orders were set aside without deciding ITC entitlement on merits. Recovery by debiting electronic cash or credit ledgers also required prior electronic intimation in Form GST DRC-01D and seven days to pay under Rule 142B. Non-compliant recoveries were to be re-credited or refunded after the underlying assessments were set aside.
Input tax credit claims for construction intended to be leased or licensed require consideration of the principle that such construction is not undertaken on the taxable person's own account. Assessment findings rejecting a leasing-based claim without applying the Supreme Court ruling in Safari Retreats required fresh consideration; the assessment and consequential DRC-07 orders were set aside without deciding ITC entitlement on merits. Recovery by debiting electronic cash or credit ledgers also required prior electronic intimation in Form GST DRC-01D and seven days to pay under Rule 142B. Non-compliant recoveries were to be re-credited or refunded after the underlying assessments were set aside.
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