Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Reversal of excess input tax credit availed - bonafide mistake - The petitioner argued that the incorrect claiming of IGST instead of CGST was a bonafide mistake and should not lead to the disallowance of the input tax credit. However, the Court held that since the petitioner failed to move any application within the prescribed time limit for correcting the mistake or claiming the refund of the IGST, it could not intervene to amend the statutory provisions.
Reversal of excess input tax credit availed - bonafide mistake - The petitioner argued that the incorrect claiming of IGST instead of CGST was a bonafide mistake and should not lead to the disallowance of the input tax credit. However, the Court held that since the petitioner failed to move any application within the prescribed time limit for correcting the mistake or claiming the refund of the IGST, it could not intervene to amend the statutory provisions.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4801
Join Channel
TaxTMI 
