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...
Petitioner challenged ineligibility for Input Tax Credit (ITC) on certain commodities as per Section 17(5) of GST statutes and ITC on supplies from cancelled dealers. Petitioner submitted invoices, e-way bills, and supplier's returns proving payment of tax. Impugned order lacked findings on first issue, confirmed tax proposal on second issue citing lack of lorry receipts, weighment slips, and payment proof, despite show cause notice not seeking these. High Court set aside impugned order, remanded matter for reconsideration, allowed petitioner to submit additional reply with relevant documents on movement of goods within 15 days.
Petitioner challenged ineligibility for Input Tax Credit (ITC) on certain commodities as per Section 17(5) of GST statutes and ITC on supplies from cancelled dealers. Petitioner submitted invoices, e-way bills, and supplier's returns proving payment of tax. Impugned order lacked findings on first issue, confirmed tax proposal on second issue citing lack of lorry receipts, weighment slips, and payment proof, despite show cause notice not seeking these. High Court set aside impugned order, remanded matter for reconsideration, allowed petitioner to submit additional reply with relevant documents on movement of goods within 15 days.
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