Natural justice in insolvency-professional discipline requires disclosed material; notices based on extraneous material and ignored defences are vitia...
Development rights transfers treated as immovable property, while construction abatement applies and repeated non-payment permits extended service-tax...
Income Disclosure Scheme immunity and search-material requirements barred further share-transaction additions in unabated assessments under section 15...
The court held that the issue in controversy regarding the legality of sub-section (4) to Section 16 of the Central Goods and Service Tax Act, 2017 and the Karnataka Goods and Service Tax Act, 2017, concerning the date of availment of input tax credit (ITC) in the books of account of the petitioner, is directly and squarely covered by its previous judgment in M/s. Sadhana Enviro Engineering Services vs. Joint Commissioner of Central Tax & Others. In that case, the court directed the respondents to unblock and release the credit balance of the petitioner in their ITC Ledger/Account immediately and without delay. Consequently, the present petition deserves to be allowed and disposed of accordingly.
The court held that the issue in controversy regarding the legality of sub-section (4) to Section 16 of the Central Goods and Service Tax Act, 2017 and the Karnataka Goods and Service Tax Act, 2017, concerning the date of availment of input tax credit (ITC) in the books of account of the petitioner, is directly and squarely covered by its previous judgment in M/s. Sadhana Enviro Engineering Services vs. Joint Commissioner of Central Tax & Others. In that case, the court directed the respondents to unblock and release the credit balance of the petitioner in their ITC Ledger/Account immediately and without delay. Consequently, the present petition deserves to be allowed and disposed of accordingly.
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