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...
The petitioner had wrongly availed Input Tax Credit (ITC) which was reversed in the GSTR-3B filed for February 2020. Despite admitting the reversal, the second respondent included the demand for the wrongly availed ITC in the DRC-07 notice. The High Court held that the reason provided by the second respondent for including the demand was unacceptable. The demand under item No.3 of the impugned DRC-07 notice was set aside as erroneous since the first respondent had already ordered the reversal to be treated as payment u/s 73 of the CGST Act, 2017. For other claims, the petitioner was granted liberty to approach the concerned Authority seeking amnesty.
The petitioner had wrongly availed Input Tax Credit (ITC) which was reversed in the GSTR-3B filed for February 2020. Despite admitting the reversal, the second respondent included the demand for the wrongly availed ITC in the DRC-07 notice. The High Court held that the reason provided by the second respondent for including the demand was unacceptable. The demand under item No.3 of the impugned DRC-07 notice was set aside as erroneous since the first respondent had already ordered the reversal to be treated as payment u/s 73 of the CGST Act, 2017. For other claims, the petitioner was granted liberty to approach the concerned Authority seeking amnesty.
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