Blocked input tax credit for resort construction remains unavailable; interest follows actual utilisation, while delayed payment attracts statutory pe...
Duplicate PAN allocation requires record verification and deactivation reasons before assessment-related transactions can be attributed to an assessee...
Faceless assessment safeguards require requested personal hearings and adequate final show-cause response time, failing which reassessment is required...
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Eligibility for GST input tax credit - procurement of detachable wooden and glass partitions - capitalized the same as “furniture and fixture”, and is not capitalized as “immovable property” - Input tax credit can be availed by the Appellant on the detachable sliding and stackable glass partitions which is movable in nature.
Eligibility for GST input tax credit - procurement of detachable wooden and glass partitions - capitalized the same as “furniture and fixture”, and is not capitalized as “immovable property” - Input tax credit can be availed by the Appellant on the detachable sliding and stackable glass partitions which is movable in nature.
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