Disciplinary proportionality requires penalties for Authorised Representative misconduct to match proven harm, leading to reconsideration of registrat...
Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
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Seeks to refund the GST - deposited against the non-migrated GST - The petitioner argued that they had only been using the migrated GST number and were surprised to discover the existence of the non-migrated GST number with a significant credit balance. The respondent acknowledged the technical error that led to the automatic generation of the non-migrated GST number but argued that there was no provision for transferring credit between GST numbers. - The High Court, considering the unique circumstances of the case, directed the transfer of the credit from the non-migrated GST number to the migrated GST number of the petitioner. Additionally, it ordered the authorities to address the issue of automatic generation of non-migrated GST numbers and take corrective action within a specified timeframe.
Seeks to refund the GST - deposited against the non-migrated GST - The petitioner argued that they had only been using the migrated GST number and were surprised to discover the existence of the non-migrated GST number with a significant credit balance. The respondent acknowledged the technical error that led to the automatic generation of the non-migrated GST number but argued that there was no provision for transferring credit between GST numbers. - The High Court, considering the unique circumstances of the case, directed the transfer of the credit from the non-migrated GST number to the migrated GST number of the petitioner. Additionally, it ordered the authorities to address the issue of automatic generation of non-migrated GST numbers and take corrective action within a specified timeframe.
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