Faceless assessment and registration procedures are updated through electronic communication, revised recovery rules, extended deadlines, and replacem...
Risk-based selective vessel boarding requires accurate declarations and preserves master and agent liability where physical inspections are not select...
Permanent-establishment reassessment cannot revisit scrutinised disclosures; extended reopening fails without undisclosed material facts and within st...
Consideration of both these aspects which are sought to be urged before this Court would certainly require this Court to record a finding of fact by examining the relevant documents. This Court, if it choses to dwell on these aspect will have to examine whether the petitioner had produced invoices or had failed to produce those invoices in order to ascertain whether rejection of input tax credit was according to law or otherwise. In the same manner scrutiny of Form Nos.10 and 10B will be required to be undertaken by this Court - the petitioner has alternate and more efficacious remedy of approaching the appellate authority in the matter. - HC
Consideration of both these aspects which are sought to be urged before this Court would certainly require this Court to record a finding of fact by examining the relevant documents. This Court, if it choses to dwell on these aspect will have to examine whether the petitioner had produced invoices or had failed to produce those invoices in order to ascertain whether rejection of input tax credit was according to law or otherwise. In the same manner scrutiny of Form Nos.10 and 10B will be required to be undertaken by this Court - the petitioner has alternate and more efficacious remedy of approaching the appellate authority in the matter. - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
