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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The Kerala High Court addressed a case involving the denial of Input Tax Credit (ITC) and a challenge to an assessment order on the grounds of being time-barred. The court held that an order under u/s 73 must be issued within three years from the due date for annual returns, beyond which it becomes time-barred. The government, u/s 168A, can extend the time limit in special circumstances like force majeure, such as the COVID-19 pandemic. The court found the government's extension of the time limit valid and dismissed the challenge to the notifications. The court directed the Assessing Authority to pass a fresh assessment order in line with Circular No. 183/15/2022-GST, granting the petitioner the benefit of the circular. The petition was allowed through remand for further assessment.
The Kerala High Court addressed a case involving the denial of Input Tax Credit (ITC) and a challenge to an assessment order on the grounds of being time-barred. The court held that an order under u/s 73 must be issued within three years from the due date for annual returns, beyond which it becomes time-barred. The government, u/s 168A, can extend the time limit in special circumstances like force majeure, such as the COVID-19 pandemic. The court found the government's extension of the time limit valid and dismissed the challenge to the notifications. The court directed the Assessing Authority to pass a fresh assessment order in line with Circular No. 183/15/2022-GST, granting the petitioner the benefit of the circular. The petition was allowed through remand for further assessment.
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