Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
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The petitioner wrongfully availed input tax credit while filing GSTR-3B for 2017-18. However, the petitioner, being an honest taxpayer, noticed the mistake and rectified it by filing a revised return in August 2018, reversing the wrongly claimed input tax credit. Section 39(9) of the CGST/SGST Acts allows rectification of returns before November 30 of the following financial year. The High Court set aside the order and remitted the matter for fresh consideration by the respondent after providing an opportunity of hearing to the petitioner.
The petitioner wrongfully availed input tax credit while filing GSTR-3B for 2017-18. However, the petitioner, being an honest taxpayer, noticed the mistake and rectified it by filing a revised return in August 2018, reversing the wrongly claimed input tax credit. Section 39(9) of the CGST/SGST Acts allows rectification of returns before November 30 of the following financial year. The High Court set aside the order and remitted the matter for fresh consideration by the respondent after providing an opportunity of hearing to the petitioner.
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