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...
Input tax credit remains conditional on actual payment of the tax charged by the supplier to the Government. The statutory conditions for credit operate conjointly; a recipient who avails credit without ensuring that the supplier paid the corresponding tax cannot retain it, and the credit is recoverable according to law. Supplier insolvency and an approved insolvency resolution plan do not waive or displace this statutory tax-payment condition. The writ petition challenging recovery of the credit was dismissed.
Input tax credit remains conditional on actual payment of the tax charged by the supplier to the Government. The statutory conditions for credit operate conjointly; a recipient who avails credit without ensuring that the supplier paid the corresponding tax cannot retain it, and the credit is recoverable according to law. Supplier insolvency and an approved insolvency resolution plan do not waive or displace this statutory tax-payment condition. The writ petition challenging recovery of the credit was dismissed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4879 
