Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
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Rejection of ITC claim solely on the ground that the petitioner had not claimed ITC in the GSTR-3B returns - The High court quashes the impugned orders and remands the matters for reconsideration. The petitioner is directed to submit all relevant documents supporting their ITC claims to the assessing officer within two weeks.
Rejection of ITC claim solely on the ground that the petitioner had not claimed ITC in the GSTR-3B returns - The High court quashes the impugned orders and remands the matters for reconsideration. The petitioner is directed to submit all relevant documents supporting their ITC claims to the assessing officer within two weeks.
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