Constitutional personal-liberty safeguards limit PMLA twin bail conditions where completed investigations lead to prolonged incarceration before trial...
Automated airline software subscriptions without human intervention fail technical-services characterisation and do not make available underlying tech...
Business support recruitment and training receipts qualify for presumptive business taxation, not professional taxation under technical consultancy ru...
Treaty exemption for foreign permanent-establishment management fees prevailed, while dividend expense disallowance remained limited to an accepted al...
Centralised assessment transfers: participation after requesting centralisation can bar technical jurisdictional challenges, while assessment disputes...
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Input tax credit on laptop invoices issued while the supplier was registered is not automatically invalidated by the supplier's subsequent retrospective registration cancellation. Section 16(2)(a) requires supplier registration when the invoice is issued; cancellation governs the Department-supplier relationship and does not retrospectively erase issued invoices or the supplier's earlier tax liability. Where invoices appear in FORM GSTR-2A, the supplier filed FORM GSTR-3B, and tax payment is not alleged to be outstanding, the actual-payment condition is satisfied. Credit cannot be denied on an unalleged or speculative concern about payment correlation.
Input tax credit on laptop invoices issued while the supplier was registered is not automatically invalidated by the supplier's subsequent retrospective registration cancellation. Section 16(2)(a) requires supplier registration when the invoice is issued; cancellation governs the Department-supplier relationship and does not retrospectively erase issued invoices or the supplier's earlier tax liability. Where invoices appear in FORM GSTR-2A, the supplier filed FORM GSTR-3B, and tax payment is not alleged to be outstanding, the actual-payment condition is satisfied. Credit cannot be denied on an unalleged or speculative concern about payment correlation.
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