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...
Faceless assessment safeguards require requested personal hearings and adequate final show-cause response time, failing which reassessment is required...
HC determined that despite the SCN being uploaded on the additional notices tab, the petitioner was permitted to file a reply within one month. The adjudicating authority shall pass an order after hearing the petitioner, with the caveat that the adjudication order remains subject to the pending SLP in SC challenging the impugned notification. The court followed precedential reasoning from prior GST-related jurisprudence, specifically referencing a recent decision involving procedural natural justice principles. The petition was ultimately disposed of, allowing procedural remedies while maintaining conditional administrative adjudication.
HC determined that despite the SCN being uploaded on the additional notices tab, the petitioner was permitted to file a reply within one month. The adjudicating authority shall pass an order after hearing the petitioner, with the caveat that the adjudication order remains subject to the pending SLP in SC challenging the impugned notification. The court followed precedential reasoning from prior GST-related jurisprudence, specifically referencing a recent decision involving procedural natural justice principles. The petition was ultimately disposed of, allowing procedural remedies while maintaining conditional administrative adjudication.
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TaxTMI 
TaxTMI 
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