Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
The High Court dismissed the petition seeking a declaration that the blocking of Input Tax Credit (ITC) was unlawful due to lack of jurisdiction and violation of principles of natural justice. The court held that u/r 86A(1) of the OGST Rules, 2017, the Deputy Commissioner of State Taxes, being higher in rank than an Assistant Commissioner, had jurisdiction to pass the impugned orders relating to State GST. The court clarified that the circular issued by the Government of India on 02.11.2021 is applicable only to Central GST and not State GST unless adopted by the State Government through a declaration, which was not done in this case. Consequently, the claim of lack of jurisdiction and violation of natural justice was rejected, and the petition was disposed of.
The High Court dismissed the petition seeking a declaration that the blocking of Input Tax Credit (ITC) was unlawful due to lack of jurisdiction and violation of principles of natural justice. The court held that u/r 86A(1) of the OGST Rules, 2017, the Deputy Commissioner of State Taxes, being higher in rank than an Assistant Commissioner, had jurisdiction to pass the impugned orders relating to State GST. The court clarified that the circular issued by the Government of India on 02.11.2021 is applicable only to Central GST and not State GST unless adopted by the State Government through a declaration, which was not done in this case. Consequently, the claim of lack of jurisdiction and violation of natural justice was rejected, and the petition was disposed of.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4803
Join Channel
TaxTMI 
