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...
Reversal of ITC - wrongful availment of Input Tax Credit (ITC) on Car - The petitioner contended that despite reversing the ITC in the GSTR 3B return, the impugned order was issued on the premise that the ITC was not reversed. However, upon examination of the documents provided by the petitioner, including the GSTR 3B return, the court found that the ITC was indeed reversed as claimed. Therefore, the court quashed the impugned order and remanded the matter for reconsideration, allowing the petitioner to file a reply and submit relevant documents.
Reversal of ITC - wrongful availment of Input Tax Credit (ITC) on Car - The petitioner contended that despite reversing the ITC in the GSTR 3B return, the impugned order was issued on the premise that the ITC was not reversed. However, upon examination of the documents provided by the petitioner, including the GSTR 3B return, the court found that the ITC was indeed reversed as claimed. Therefore, the court quashed the impugned order and remanded the matter for reconsideration, allowing the petitioner to file a reply and submit relevant documents.
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