Pre-existing disputes over outcome-based professional fees can bar Section 9 insolvency proceedings where contractual entitlement requires investigati...
Corresponding scheduled offences preserve money-laundering jurisdiction despite repeal of the central corruption provision where conduct remains cover...
Concurrent anticipatory-bail jurisdiction permits applications before either forum, while secured evidence may negate custodial interrogation in GST e...
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Input tax credit recorded under incorrect CGST and SGST heads in GSTR-3B, despite corresponding IGST credit appearing in GSTR-2A, remained subject to reversal. Eligible IGST-related credit was allowed after record verification, but the remaining CGST and SGST credit was not supported by new facts or records justifying interference. Precedents cited for the taxpayer were inapplicable because of differing factual circumstances. The Tribunal sustained reversal of the disputed credit, together with consequential interest and penalty, and confirmed dismissal of the appeal.
Input tax credit recorded under incorrect CGST and SGST heads in GSTR-3B, despite corresponding IGST credit appearing in GSTR-2A, remained subject to reversal. Eligible IGST-related credit was allowed after record verification, but the remaining CGST and SGST credit was not supported by new facts or records justifying interference. Precedents cited for the taxpayer were inapplicable because of differing factual circumstances. The Tribunal sustained reversal of the disputed credit, together with consequential interest and penalty, and confirmed dismissal of the appeal.
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