Integrated golf function determines classification, placing launch monitors and simulators under other golf equipment rather than measuring instrument...
Public servant status under anti-corruption law extends to recognised stock exchange leadership; constitutional and sanction challenges do not succeed...
Acquiescence, homebuyer protection and clean-slate resolution principles prevent landowners from disrupting an integrated project through late termina...
Denial of Input Tax Credit (ITC) erroneously - The supplier made a mistake by filing the return in Form GSTR-1 by specifying total integrated tax (IGST) as zero in the relevant column - The High Court observed that while suppliers may make errors, recipients are equally responsible for rectifying incorrect claims to maintain GST system integrity. However, it noted that in this case, the SGST component did reach the State of Tamil Nadu, contradicting the assessing officer's view. - The Court quashed the impugned order. The matter was remanded to the assessing officer for reconsideration, with directions to issue a fresh assessment order within a specified timeframe.
Denial of Input Tax Credit (ITC) erroneously - The supplier made a mistake by filing the return in Form GSTR-1 by specifying total integrated tax (IGST) as zero in the relevant column - The High Court observed that while suppliers may make errors, recipients are equally responsible for rectifying incorrect claims to maintain GST system integrity. However, it noted that in this case, the SGST component did reach the State of Tamil Nadu, contradicting the assessing officer's view. - The Court quashed the impugned order. The matter was remanded to the assessing officer for reconsideration, with directions to issue a fresh assessment order within a specified timeframe.
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