Article 8 treaty coverage excluded third-party airline support services, while documented demonetisation cash receipts remained accepted business inco...
Functional comparability under TNMM requires highway contract benchmarks to reflect operation, maintenance and transfer activities, requiring fresh be...
Objective characteristics govern magnesium bis-glycinate chelate classification as an amino-acid coordination compound, not a food preparation or anti...
Independent professional certification requires pleaded knowledge or complicity for criminal liability; untimely complaints remain barred by limitatio...
HC set aside respondent's order concerning input tax credit under Section 16(4) of CGST Act, 2017. The matter was remanded back to respondent No.7 for fresh consideration in accordance with amended Section 16 provisions. The authority must provide petitioner opportunity for hearing and issue new determination within two months from certified order copy production. Court's intervention focused on procedural compliance and fair hearing requirements under GST framework, particularly regarding time extension for passing orders under Section 73 and proper adjudication of input tax credit claims.
HC set aside respondent's order concerning input tax credit under Section 16(4) of CGST Act, 2017. The matter was remanded back to respondent No.7 for fresh consideration in accordance with amended Section 16 provisions. The authority must provide petitioner opportunity for hearing and issue new determination within two months from certified order copy production. Court's intervention focused on procedural compliance and fair hearing requirements under GST framework, particularly regarding time extension for passing orders under Section 73 and proper adjudication of input tax credit claims.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4801
Join Channel
TaxTMI 
