Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Reversal of input tax credit against the supply - Without furnishing any details to the assessee, the authorities could not have directed reversal of the input tax credit, which was availed by the assessee - The assessee was compelled to pay the amount and without prejudice to their rights have paid the amount - Order is unsustainable - Authorities directed to return the amount of reversal of ITC - HC
Reversal of input tax credit against the supply - Without furnishing any details to the assessee, the authorities could not have directed reversal of the input tax credit, which was availed by the assessee - The assessee was compelled to pay the amount and without prejudice to their rights have paid the amount - Order is unsustainable - Authorities directed to return the amount of reversal of ITC - HC
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