GST refunds for cancelled air tickets remain available when passenger reimbursements defeat unjust enrichment and credit-note adjustment is unavailabl...
Adjustment u/s 143(1) disallowing revenue expenditure claim u/s 11(1) was made without providing reasonable opportunity to assessee, violating second Proviso of Section 143(1). Return filed beyond due date u/s 139(1). Same return accepted u/s 143(3) proceedings. Impugned appeal order unjustified as same authority cannot take divergent view on same return. Addition deleted as Assessing Officer violated second Proviso of Section 143(1) by not granting reasonable opportunity. Appeal allowed, impugned order set aside.
Adjustment u/s 143(1) disallowing revenue expenditure claim u/s 11(1) was made without providing reasonable opportunity to assessee, violating second Proviso of Section 143(1). Return filed beyond due date u/s 139(1). Same return accepted u/s 143(3) proceedings. Impugned appeal order unjustified as same authority cannot take divergent view on same return. Addition deleted as Assessing Officer violated second Proviso of Section 143(1) by not granting reasonable opportunity. Appeal allowed, impugned order set aside.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
