Transitional tax credit for eligible dealers survives incorrect form entries, while previously available eligibility objections cannot be raised on ap...
Separate GST penalty proceedings under Section 122(1)(A) against a partner for input tax credit allegedly wrongly availed by the partnership firm may attract interim protection where the firm already faces recovery and penalty proceedings for the same benefit. A prima facie assessment that separate proceedings appear unnecessary does not finally determine their validity. Interim protection may restrain further action under the partner's show-cause notice until the next returnable date, pending consideration of the writ petition and interim relief.
Separate GST penalty proceedings under Section 122(1)(A) against a partner for input tax credit allegedly wrongly availed by the partnership firm may attract interim protection where the firm already faces recovery and penalty proceedings for the same benefit. A prima facie assessment that separate proceedings appear unnecessary does not finally determine their validity. Interim protection may restrain further action under the partner's show-cause notice until the next returnable date, pending consideration of the writ petition and interim relief.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
Get Daily Updates 
