Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
The High Court addressed an issue u/s 73 (9) of the WBGST & CGST Act, 2017 regarding an error in reporting Input Tax Credit on Import of Goods. The court found a bonafide error by the petitioners and noted the consultant's departure without informing them. The court set aside the order issued on 29th August 2023 and remanded the matter to the proper officer for reconsideration. The petition was disposed of by way of remand, providing the petitioners with an opportunity to explain the situation to the proper officer.
The High Court addressed an issue u/s 73 (9) of the WBGST & CGST Act, 2017 regarding an error in reporting Input Tax Credit on Import of Goods. The court found a bonafide error by the petitioners and noted the consultant's departure without informing them. The court set aside the order issued on 29th August 2023 and remanded the matter to the proper officer for reconsideration. The petition was disposed of by way of remand, providing the petitioners with an opportunity to explain the situation to the proper officer.
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