Objective characteristics and principal use govern mining-tyre classification, while fresh advance ruling applications may rely on additional technica...
Administrative fraud classification suspension does not halt independent criminal investigation or warrant-based searches into alleged economic offenc...
Genuineness of availment of ITC in respect of Inward Supply - The impression that taxes were paid by the purchaser of supplier in lieu of works done and invoices raised by the supplier but whether the entire payments were made in lieu of the invoices in respect of which petitioner is making a claim for rightful availment of ITC by filing GSTR-I and GSTR-3B returns for the said tax period, is something which needs verification at the end of the GST authorities. - Matter restored back - HC
Genuineness of availment of ITC in respect of Inward Supply - The impression that taxes were paid by the purchaser of supplier in lieu of works done and invoices raised by the supplier but whether the entire payments were made in lieu of the invoices in respect of which petitioner is making a claim for rightful availment of ITC by filing GSTR-I and GSTR-3B returns for the said tax period, is something which needs verification at the end of the GST authorities. - Matter restored back - HC
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