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...
Unverified Insight Portal Information Cannot Justify Reassessment Without a Verified Taxpayer-Specific Income-Escape Nexus or Demonstrated Application...
Assessing Officer jurisdiction after statutory transfer invalidates reassessment notices issued by transferor officers and nullifies resulting proceed...
Consequential appeal-effect orders must implement rectification deleting working-capital adjustments and reconsider the resulting arm's-length range c...
Re-credit of excess tax to an electronic credit ledger requires examination of the taxpayer's entitlement under the applicable refund framework and CBIC circulars. Relief cannot be granted without recorded reasons; the direction permitting re-credit was therefore set aside and remanded for a fresh speaking order. Recomputation of GST liability also requires a disclosed and reasoned basis, with reference to self-assessed and auto-generated returns and audit reports on record. The unexplained reduction of assessed liability was set aside and remanded for fresh determination after hearing both sides.
Re-credit of excess tax to an electronic credit ledger requires examination of the taxpayer's entitlement under the applicable refund framework and CBIC circulars. Relief cannot be granted without recorded reasons; the direction permitting re-credit was therefore set aside and remanded for a fresh speaking order. Recomputation of GST liability also requires a disclosed and reasoned basis, with reference to self-assessed and auto-generated returns and audit reports on record. The unexplained reduction of assessed liability was set aside and remanded for fresh determination after hearing both sides.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4894 
