Educational approval requires mandatory State registration, but incidental surplus and trustee-owned land do not prove private benefit or profit motiv...
Judicial review of settlement orders cannot reopen settled customs notices, while statutory interest remains subject to verification and quantificatio...
Customs Broker licence lending for consideration justified revocation where exporter authorisation and client verification obligations were also breac...
Fraudulent import documents suspend limitation protection, while redemption of confiscated goods requires duty and interest despite bona fide purchase...
ODR arbitration participation remains mandatory after failed conciliation, while jurisdictional and maintainability objections stay available before t...
Transparency in technical bid evaluation requires disclosed standards and recorded reasons; opaque scoring invalidated tender awards and required fres...
Automated export obligation extensions remove separate regional applications after committee approval for Advance Authorisation and EPCG authorisation...
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Demand of GST - Discrepancy between the GSTR-3B returns and the auto populated GSTR-2A returns - The court observed that the tax demand solely pertained to the disparity between the Input Tax Credit (ITC) claimed in the GSTR-3B return and that reflected in the auto-populated GSTR-2A returns. It noted that the transaction's genuineness was not in question. - Acknowledging the contention regarding non-adherence to applicable circulars, the court deemed it appropriate to provide the petitioner an opportunity to contest the tax demand. - The court quashed the impugned assessment order with the condition that the petitioner remits 10% of the disputed tax demand within two weeks.
Demand of GST - Discrepancy between the GSTR-3B returns and the auto populated GSTR-2A returns - The court observed that the tax demand solely pertained to the disparity between the Input Tax Credit (ITC) claimed in the GSTR-3B return and that reflected in the auto-populated GSTR-2A returns. It noted that the transaction's genuineness was not in question. - Acknowledging the contention regarding non-adherence to applicable circulars, the court deemed it appropriate to provide the petitioner an opportunity to contest the tax demand. - The court quashed the impugned assessment order with the condition that the petitioner remits 10% of the disputed tax demand within two weeks.
Note: It is a system-generated summary and is for quick reference only.