Appellate jurisdiction over baggage imports is excluded, requiring confiscation challenges involving passenger-carried gold to proceed by statutory re...
Article 227 review permits intervention in arbitration only for manifest, patent inherent jurisdictional defects, not representational authority dispu...
Input tax credit claimed in GSTR-3B but not reflected in GSTR-2A requires category-wise and invoice-wise reconciliation; invoices alone or supplier default do not establish entitlement, while the entire mismatch cannot be disallowed without verification. Supplier certificates may be considered under the applicable circular but must be verified, and reverse-charge credit and tax-head or B2B-to-B2C reporting errors require independent examination. Effective opportunity of hearing is required before adjudication. Renting of immovable property is supplied where the property is located; where the supplier and property are in the same State, CGST and SGST credit remains available despite erroneous IGST reporting if tax is paid and no revenue loss arises.
Input tax credit claimed in GSTR-3B but not reflected in GSTR-2A requires category-wise and invoice-wise reconciliation; invoices alone or supplier default do not establish entitlement, while the entire mismatch cannot be disallowed without verification. Supplier certificates may be considered under the applicable circular but must be verified, and reverse-charge credit and tax-head or B2B-to-B2C reporting errors require independent examination. Effective opportunity of hearing is required before adjudication. Renting of immovable property is supplied where the property is located; where the supplier and property are in the same State, CGST and SGST credit remains available despite erroneous IGST reporting if tax is paid and no revenue loss arises.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
