Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
Specified fund definition expands PAN exemption eligibility for registered alternative investment funds and qualifying International Financial Service...
Tax exemption for specified legal-services authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and...
Reversal of Input Tax Credit - ITC denied since the detail of the supplier is not reflecting in GSTR 1 of the supplier. - The appellant had pointed out that they are in possession of a valid tax invoice and payment details to the supplier have been substantiated by producing the tax invoice and the bank statement. - Straight forward denial of credit is not justified - GST authorities directed to decide the matter in view of CBIC circular - HC
Reversal of Input Tax Credit - ITC denied since the detail of the supplier is not reflecting in GSTR 1 of the supplier. - The appellant had pointed out that they are in possession of a valid tax invoice and payment details to the supplier have been substantiated by producing the tax invoice and the bank statement. - Straight forward denial of credit is not justified - GST authorities directed to decide the matter in view of CBIC circular - HC
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