Pre-existing operational debt disputes require genuine evidence, while undirected running-account payments may be appropriated on a first-in-first-out...
Agency in CNG distribution makes outlet operators commission agents, rendering taxable Business Auxiliary Service rather than purchasing goods for res...
Composite inpatient healthcare supply may retain exemption despite MRP medicine billing, while separate taxable sale characterisation remains disputed...
Non-application of mind by respondent and violation of principles of natural justice. Petitioner unable to file immediate reply due to authorized person's illness. Excess ITC availed rectified/reversed in subsequent monthly returns and GSTR-3B filed. Respondent passed impugned orders for tax liability, penalty, and interest without considering rectification. Petitioner's applications seeking rectification rejected without hearing. Impugned orders outcome of non-application of mind, violating natural justice by not hearing petitioner. Orders set aside, matters remanded to respondent for fresh consideration. Petition allowed by way of remand.
Non-application of mind by respondent and violation of principles of natural justice. Petitioner unable to file immediate reply due to authorized person's illness. Excess ITC availed rectified/reversed in subsequent monthly returns and GSTR-3B filed. Respondent passed impugned orders for tax liability, penalty, and interest without considering rectification. Petitioner's applications seeking rectification rejected without hearing. Impugned orders outcome of non-application of mind, violating natural justice by not hearing petitioner. Orders set aside, matters remanded to respondent for fresh consideration. Petition allowed by way of remand.
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