Alternative GST remedy permitted protective writ intervention for ex parte adjudication, preserving independent appellate review of input tax credit d...
Assessment against deceased sole proprietor requires proceedings against the legal representative, rendering prior assessment and appellate orders inv...
Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
Validity of assessment order - Utilization of Input Tax Credit - Upon review, it was found that the appellant had indeed utilized IGST credit for the payment of SGST liabilities, resulting in the transfer of tax to the State of West Bengal. The Deputy Commissioner confirmed the transfer of the IGST credit amount to the Government of West Bengal. - Considering the findings, the High Court concluded that the assessment order challenged in the writ petition could not be sustained. Therefore, the appeal was allowed, and the writ petition was granted, setting aside the impugned assessment order.
Validity of assessment order - Utilization of Input Tax Credit - Upon review, it was found that the appellant had indeed utilized IGST credit for the payment of SGST liabilities, resulting in the transfer of tax to the State of West Bengal. The Deputy Commissioner confirmed the transfer of the IGST credit amount to the Government of West Bengal. - Considering the findings, the High Court concluded that the assessment order challenged in the writ petition could not be sustained. Therefore, the appeal was allowed, and the writ petition was granted, setting aside the impugned assessment order.
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