Service permanent establishment requires non-auxiliary services, while arm's-length distributor remuneration precludes further profit attribution in I...
Make-available condition excludes standard SaaS subscription receipts where customers receive no independently usable technical knowledge after subscr...
Anonymous donation classification fails where charitable trusts maintain undisputed donor identity records and evidence corpus contributions' intended...
The imposition of a time limit for availing Input Tax Credit (ITC) is violative of Articles 14, 19(1)(g), and 300A of the Constitution of India. The insertion of sub-section (5) u/s 16 of the CGST Act, effective from July 1, 2017, provided that for invoices or debit notes pertaining to Financial Years 2017-18 to 2020-21, the registered person could take ITC in any return filed until November 30, 2021. However, this decision was taken without considering the stipulation in sub-section (5) of Section 16, effective from July 1, 2017. Consequently, the High Court remitted the matter to the authority to pass a fresh order considering the implication of sub-section (5) of Section 16 of the CGST Act.
The imposition of a time limit for availing Input Tax Credit (ITC) is violative of Articles 14, 19(1)(g), and 300A of the Constitution of India. The insertion of sub-section (5) u/s 16 of the CGST Act, effective from July 1, 2017, provided that for invoices or debit notes pertaining to Financial Years 2017-18 to 2020-21, the registered person could take ITC in any return filed until November 30, 2021. However, this decision was taken without considering the stipulation in sub-section (5) of Section 16, effective from July 1, 2017. Consequently, the High Court remitted the matter to the authority to pass a fresh order considering the implication of sub-section (5) of Section 16 of the CGST Act.
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