Blocked input tax credit for resort construction remains unavailable; interest follows actual utilisation, while delayed payment attracts statutory pe...
Duplicate PAN allocation requires record verification and deactivation reasons before assessment-related transactions can be attributed to an assessee...
HC set aside GST demand order dated 21.11.2024 for non-consideration of binding departmental circulars (No.200/12/2023-GST and No.236/30/2024-GST). Matter remanded to adjudicating authority for fresh consideration specifically accounting for these clarificatory circulars. Petitioner granted leave to file additional application demonstrating applicability of circular benefits to their case. The court determined that appellate remedy would be futile since the fundamental issue was non-consideration of binding administrative guidelines. Authority directed to pass fresh order after evaluating circular benefits as claimed by petitioner.
HC set aside GST demand order dated 21.11.2024 for non-consideration of binding departmental circulars (No.200/12/2023-GST and No.236/30/2024-GST). Matter remanded to adjudicating authority for fresh consideration specifically accounting for these clarificatory circulars. Petitioner granted leave to file additional application demonstrating applicability of circular benefits to their case. The court determined that appellate remedy would be futile since the fundamental issue was non-consideration of binding administrative guidelines. Authority directed to pass fresh order after evaluating circular benefits as claimed by petitioner.
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