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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...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
HC allowed the petition concerning irregularly availed Input Tax Credit (ITC), finding that Circular dated 15.10.2024 retrospectively extended the time limit for ITC under Section 16(4) of CGST Act, 2017. The Deputy Solicitor General conceded that petitioner is now entitled to the previously denied ITC based on the new notification and circular provisions. The court's ruling effectively reinstates the petitioner's right to claim input tax credit beyond the original statutory cut-off dates, providing retrospective relief for tax credit claims.
HC allowed the petition concerning irregularly availed Input Tax Credit (ITC), finding that Circular dated 15.10.2024 retrospectively extended the time limit for ITC under Section 16(4) of CGST Act, 2017. The Deputy Solicitor General conceded that petitioner is now entitled to the previously denied ITC based on the new notification and circular provisions. The court's ruling effectively reinstates the petitioner's right to claim input tax credit beyond the original statutory cut-off dates, providing retrospective relief for tax credit claims.
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