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...
The High Court dismissed the appeal against the cancellation of the petitioner's GST registration in Form GST REG-19 with effect from 01.05.2023, on the ground of time limitation. The Court upheld the order of the appellate authority rejecting the appeal in limine, in view of the statutory limitation prescribed under the Act. The issue was covered on merits by a previous decision of the Court, where it was held that if any Input Tax Credit has remained unutilized, it shall not be utilized until it is scrutinized and approved by a competent officer of the Department. The petition was allowed.
The High Court dismissed the appeal against the cancellation of the petitioner's GST registration in Form GST REG-19 with effect from 01.05.2023, on the ground of time limitation. The Court upheld the order of the appellate authority rejecting the appeal in limine, in view of the statutory limitation prescribed under the Act. The issue was covered on merits by a previous decision of the Court, where it was held that if any Input Tax Credit has remained unutilized, it shall not be utilized until it is scrutinized and approved by a competent officer of the Department. The petition was allowed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
