Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
Warehousing permission requires deposit at the designated bonded warehouse; unauthorised diversion triggers confiscation, redemption fine and importer...
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The summary focuses on the availability of Input Tax Credit (ITC) for demo vehicles used by authorized dealers. The Haryana Government issued a circular clarifying that ITC is available for demo vehicles, which are motor vehicles for passenger transportation with a seating capacity of up to 13 persons, as per Section 17(5) of the Haryana Goods and Services Tax Act, 2017. The circular addresses the availability of ITC for demo vehicles, even in cases where such vehicles are capitalized in the books of account by authorized dealers. The High Court set aside the earlier observation denying ITC for vehicles initially used as demo vehicles, entitling the petitioner to the benefit of ITC in light of the clarification provided by the circulars.
The summary focuses on the availability of Input Tax Credit (ITC) for demo vehicles used by authorized dealers. The Haryana Government issued a circular clarifying that ITC is available for demo vehicles, which are motor vehicles for passenger transportation with a seating capacity of up to 13 persons, as per Section 17(5) of the Haryana Goods and Services Tax Act, 2017. The circular addresses the availability of ITC for demo vehicles, even in cases where such vehicles are capitalized in the books of account by authorized dealers. The High Court set aside the earlier observation denying ITC for vehicles initially used as demo vehicles, entitling the petitioner to the benefit of ITC in light of the clarification provided by the circulars.
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