Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
HC allowed the writ petition, setting aside the appeal and assessment orders. The court held that under Section 16(4) of the CGST Act, the petitioner was entitled to claim input tax credit for Financial Years 2017-2018 through 2020-2021, which was previously rejected. The credit was sought within the prescribed timeline of 30.11.2021, specifically on 31.10.2019. The matter was remanded to the first respondent to issue a fresh assessment order in accordance with Section 16(5) of the CGST Act, ensuring compliance with statutory provisions governing input tax credit claims.
HC allowed the writ petition, setting aside the appeal and assessment orders. The court held that under Section 16(4) of the CGST Act, the petitioner was entitled to claim input tax credit for Financial Years 2017-2018 through 2020-2021, which was previously rejected. The credit was sought within the prescribed timeline of 30.11.2021, specifically on 31.10.2019. The matter was remanded to the first respondent to issue a fresh assessment order in accordance with Section 16(5) of the CGST Act, ensuring compliance with statutory provisions governing input tax credit claims.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4792
Join Channel
TaxTMI 
