BCD exemption for specified display assembly inputs extended for automotive, medical and industrial applications, with defined exclusions and sunset d...
Prospective valuation amendment limits reassessment: unamended fair market value reference could not justify reopening based on a registered valuer's ...
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ITC availed in excess of credit reflected in GSTR-2A, mismatch between GSTR-3B and GSTR-2A, ITC not reversed based on GSTR-2A debit, non-generation of e-way bill. Petitioner seeks opportunity to explain discrepancies, invoking principles of natural justice. High Court set aside impugned order, directed petitioner to deposit 25% of disputed tax after adjusting Rs. 1,00,000 already paid within 4 weeks to lift bank attachment. Impugned assessment order treated as show cause notice, petitioner to file objections with supporting documents within 4 weeks. Respondent to consider objections after providing reasonable opportunity of hearing and pass orders in accordance with law. Writ Petition disposed of.
ITC availed in excess of credit reflected in GSTR-2A, mismatch between GSTR-3B and GSTR-2A, ITC not reversed based on GSTR-2A debit, non-generation of e-way bill. Petitioner seeks opportunity to explain discrepancies, invoking principles of natural justice. High Court set aside impugned order, directed petitioner to deposit 25% of disputed tax after adjusting Rs. 1,00,000 already paid within 4 weeks to lift bank attachment. Impugned assessment order treated as show cause notice, petitioner to file objections with supporting documents within 4 weeks. Respondent to consider objections after providing reasonable opportunity of hearing and pass orders in accordance with law. Writ Petition disposed of.
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