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Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
HC held that adjudicating authority must consider GSTR-9 annual returns when evaluating Input Tax Credit (ITC) claims, rather than solely relying on discrepancies between GSTR-3B and GSTR-2A returns. The term "reconciliation" in Section 44 implies potential rectification of errors in GSTR-3B through annual returns. Court emphasized that dismissing GSTR-9 filed within extended limitation period would prejudice assessee's rights and render Section 44(1) redundant. Matter remanded for fresh adjudication considering appellant's GSTR-9 submissions, with direction to verify voluntary payment of Rs.6,20,322 claimed during annual return filing but not reflected in GST portal.
HC held that adjudicating authority must consider GSTR-9 annual returns when evaluating Input Tax Credit (ITC) claims, rather than solely relying on discrepancies between GSTR-3B and GSTR-2A returns. The term "reconciliation" in Section 44 implies potential rectification of errors in GSTR-3B through annual returns. Court emphasized that dismissing GSTR-9 filed within extended limitation period would prejudice assessee's rights and render Section 44(1) redundant. Matter remanded for fresh adjudication considering appellant's GSTR-9 submissions, with direction to verify voluntary payment of Rs.6,20,322 claimed during annual return filing but not reflected in GST portal.
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