Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
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.
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