Independent manufacturing undertaking eligibility preserves Section 80IA/80IB deductions, while machinery kept ready for use qualifies for depreciatio...
Assessing Officer Satisfaction Requirement Bars Penalty for Cash Receipt in Immovable-Property Sale Cases Where Initiation Lacks Recorded Satisfaction...
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HC held that the Petitioner's claim for Input Tax Credit (ITC) involving belated GST return filing under Section 16(5) of CGST Act, 2017 constitutes an appealable order per Section 107. The court determined that factual aspects regarding non-filing of returns and potential procedural deficiencies should be evaluated by the Appellate Authority. Despite absence of documentary evidence, the Petitioner was granted permission to pursue appellate remedy, effectively allowing further judicial review of the tax credit claim through appropriate legal channels.
HC held that the Petitioner's claim for Input Tax Credit (ITC) involving belated GST return filing under Section 16(5) of CGST Act, 2017 constitutes an appealable order per Section 107. The court determined that factual aspects regarding non-filing of returns and potential procedural deficiencies should be evaluated by the Appellate Authority. Despite absence of documentary evidence, the Petitioner was granted permission to pursue appellate remedy, effectively allowing further judicial review of the tax credit claim through appropriate legal channels.
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TaxTMI 
TaxTMI 
