Blocked input tax credit for resort construction remains unavailable; interest follows actual utilisation, while delayed payment attracts statutory pe...
Duplicate PAN allocation requires record verification and deactivation reasons before assessment-related transactions can be attributed to an assessee...
Faceless assessment safeguards require requested personal hearings and adequate final show-cause response time, failing which reassessment is required...
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Rejection of refund of IGST lying in electronic cash register on grounds of non-compliance with Section 49(6) of CGST Act, 2017 was held untenable. The appellate authority's order directing refund issuance cannot be withheld by respondents without challenging it in higher forum. Respondents directed to process refund claim per appellate order along with applicable interest in accordance with law. Petition allowed.
Rejection of refund of IGST lying in electronic cash register on grounds of non-compliance with Section 49(6) of CGST Act, 2017 was held untenable. The appellate authority's order directing refund issuance cannot be withheld by respondents without challenging it in higher forum. Respondents directed to process refund claim per appellate order along with applicable interest in accordance with law. Petition allowed.
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