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...
Blocked input tax credit subject to a subsisting Rule 86A restriction cannot be debited, treated as payment, or appropriated towards the mandatory pre-deposit for a GST appeal. The restriction may be challenged or sought to be modified before the competent forum. An erroneous FORM GST DRC-07 attributable to the adjudicating authority, once rectified, should not deprive the taxpayer of the statutory appellate remedy. Electronic filing of the appeal must be enabled, with manual filing available if portal issues persist, subject to compliance with the prescribed pre-deposit.
Blocked input tax credit subject to a subsisting Rule 86A restriction cannot be debited, treated as payment, or appropriated towards the mandatory pre-deposit for a GST appeal. The restriction may be challenged or sought to be modified before the competent forum. An erroneous FORM GST DRC-07 attributable to the adjudicating authority, once rectified, should not deprive the taxpayer of the statutory appellate remedy. Electronic filing of the appeal must be enabled, with manual filing available if portal issues persist, subject to compliance with the prescribed pre-deposit.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4894 
