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...
Inadmissible ITC utilization from cancelled suppliers - petitioner disclosed inward tax supply invoices, party ledger, bank statements, GSTR-2A and e-waybills for supplies allegedly made by a supplier during September-October 2017. Although petitioner discharged initial burden of proof, appellate authority found petitioner ineligible for ITC without specifying documents required to establish transaction genuineness. Appellate authority's order suffered from non-application of mind, being verbatim reproduction of adjudicating authority's observations. Matter remanded to appellate authority to reconsider issue of movement of goods and indicate documents petitioner required to disclose for establishing transaction genuineness. Petition allowed by way of remand.
Inadmissible ITC utilization from cancelled suppliers - petitioner disclosed inward tax supply invoices, party ledger, bank statements, GSTR-2A and e-waybills for supplies allegedly made by a supplier during September-October 2017. Although petitioner discharged initial burden of proof, appellate authority found petitioner ineligible for ITC without specifying documents required to establish transaction genuineness. Appellate authority's order suffered from non-application of mind, being verbatim reproduction of adjudicating authority's observations. Matter remanded to appellate authority to reconsider issue of movement of goods and indicate documents petitioner required to disclose for establishing transaction genuineness. Petition allowed by way of remand.
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