Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
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...
Transitioning unutilized input tax credit under the Kerala Goods and Services Tax Act, 2017 - error in claiming input tax credit of unadjusted TDS. The High Court held that unadjusted TDS, being a component of output tax payable, cannot be transitioned as unutilized input tax credit. While the appellant had utilized Rs.37,24,463/- for paying output tax due under CGST/SGST Act, it was technically entitled to claim a refund of Rs.59,05,352/- representing unadjusted TDS or output tax paid in excess. To serve the ends of justice, the Court modified the orders to consider subsequent events since filing the writ petition. The disallowance of transition of TDS to the extent of Rs.21,80,889/- was upheld, and the appellant was allowed to seek a refund of this amount from the State Government towards unadjusted TDS. The penalties of Rs.3,72,446/- and Rs.25,000/- imposed were sustained, considering the irregularity by the appellant. The Writ Appeal was disposed of accordingly.
Transitioning unutilized input tax credit under the Kerala Goods and Services Tax Act, 2017 - error in claiming input tax credit of unadjusted TDS. The High Court held that unadjusted TDS, being a component of output tax payable, cannot be transitioned as unutilized input tax credit. While the appellant had utilized Rs.37,24,463/- for paying output tax due under CGST/SGST Act, it was technically entitled to claim a refund of Rs.59,05,352/- representing unadjusted TDS or output tax paid in excess. To serve the ends of justice, the Court modified the orders to consider subsequent events since filing the writ petition. The disallowance of transition of TDS to the extent of Rs.21,80,889/- was upheld, and the appellant was allowed to seek a refund of this amount from the State Government towards unadjusted TDS. The penalties of Rs.3,72,446/- and Rs.25,000/- imposed were sustained, considering the irregularity by the appellant. The Writ Appeal was disposed of accordingly.
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