Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
Denial of input tax credit - demand of differential input tax - The court notes the discrepancy in the GST numbers but suggests the petitioner could obtain certification from the supplier to validate the transactions. However, the petitioner filed belated returns and paid taxes late, which led to the issuance of a show cause notice. The court finds no merit in the petitioner's argument regarding the imposition of penalties, emphasizing the belated payment of taxes and interest. - While dismissing the writ petition, the court grants the petitioner liberty to file an appeal within 30 days from the receipt of the order.
Denial of input tax credit - demand of differential input tax - The court notes the discrepancy in the GST numbers but suggests the petitioner could obtain certification from the supplier to validate the transactions. However, the petitioner filed belated returns and paid taxes late, which led to the issuance of a show cause notice. The court finds no merit in the petitioner's argument regarding the imposition of penalties, emphasizing the belated payment of taxes and interest. - While dismissing the writ petition, the court grants the petitioner liberty to file an appeal within 30 days from the receipt of the order.
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