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 dismissed the writ petition challenging a Show Cause Notice under CGST Act for fraudulent Input Tax Credit. The court held that the case involves complex factual issues requiring deeper evidentiary examination, and the petitioner must pursue statutory remedy through appellate proceedings under Section 107 of CGST Act. The court noted no jurisdictional defect or arbitrary action by the tax authorities and directed the petitioner to file an appeal with mandatory pre-deposit by the specified date, effectively relegating the dispute to the appropriate appellate forum for comprehensive adjudication.
HC dismissed the writ petition challenging a Show Cause Notice under CGST Act for fraudulent Input Tax Credit. The court held that the case involves complex factual issues requiring deeper evidentiary examination, and the petitioner must pursue statutory remedy through appellate proceedings under Section 107 of CGST Act. The court noted no jurisdictional defect or arbitrary action by the tax authorities and directed the petitioner to file an appeal with mandatory pre-deposit by the specified date, effectively relegating the dispute to the appropriate appellate forum for comprehensive adjudication.
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TaxTMI 
TaxTMI 
