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...
HC dismissed petition regarding GST input tax credit rectification. The court found no procedural prejudice to the petitioner, who was fully aware of the case against it involving inter-mingling of IGST and Cess input tax credits for February and March 2018. Referencing SC precedent, the court held that when a fair hearing would not alter the ultimate conclusion, no legal duty to provide additional notice exists. The petitioner failed to demonstrate substantial prejudice from the procedural approach, and the audit report sufficiently outlined the case. Consequently, the petition was dismissed without merit.
HC dismissed petition regarding GST input tax credit rectification. The court found no procedural prejudice to the petitioner, who was fully aware of the case against it involving inter-mingling of IGST and Cess input tax credits for February and March 2018. Referencing SC precedent, the court held that when a fair hearing would not alter the ultimate conclusion, no legal duty to provide additional notice exists. The petitioner failed to demonstrate substantial prejudice from the procedural approach, and the audit report sufficiently outlined the case. Consequently, the petition was dismissed without merit.
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