Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be ...
Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
Personal hearing requirements in GST adjudication were satisfied by prior opportunities and written submissions; appellate limitation received writ-pe...
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Liability of tax arising on account of inadvertent error - mismatch between the petitioner's GSTR 1 and GSTR 3B returns The High Court noted the certificates from purchasers, confirming exclusion of duplicate invoices while availing ITC, which reflected in their GSTR 2A returns. The Court concluded that the matter required reconsideration to ascertain if purchasers indeed did not avail excess input tax credit based on duplicate invoices. - The impugned order disregarded the petitioner's explanation, citing failure to amend the GSTR 1 statement by the prescribed deadline. The Court observed that the matter required reconsideration in light of documents submitted by the petitioner, indicating the need to ascertain if purchasers indeed did not avail excess input tax credit based on duplicate invoices.
Liability of tax arising on account of inadvertent error - mismatch between the petitioner's GSTR 1 and GSTR 3B returns The High Court noted the certificates from purchasers, confirming exclusion of duplicate invoices while availing ITC, which reflected in their GSTR 2A returns. The Court concluded that the matter required reconsideration to ascertain if purchasers indeed did not avail excess input tax credit based on duplicate invoices. - The impugned order disregarded the petitioner's explanation, citing failure to amend the GSTR 1 statement by the prescribed deadline. The Court observed that the matter required reconsideration in light of documents submitted by the petitioner, indicating the need to ascertain if purchasers indeed did not avail excess input tax credit based on duplicate invoices.
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