Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
HC finds that lower authorities failed to adequately examine critical evidence regarding input tax credit (ITC) claim. Despite supplier's subsequent registration cancellation, registration was valid during relevant period. Authorities did not conclusively determine supplier's tax compliance or verify actual goods movement. The court set aside both original and appellate orders, remanding the matter to the adjudicating authority for comprehensive re-examination of documentary evidence and substantive compliance with GST Act provisions, thereby allowing petitioner an opportunity to substantiate ITC claim through proper procedural review.
HC finds that lower authorities failed to adequately examine critical evidence regarding input tax credit (ITC) claim. Despite supplier's subsequent registration cancellation, registration was valid during relevant period. Authorities did not conclusively determine supplier's tax compliance or verify actual goods movement. The court set aside both original and appellate orders, remanding the matter to the adjudicating authority for comprehensive re-examination of documentary evidence and substantive compliance with GST Act provisions, thereby allowing petitioner an opportunity to substantiate ITC claim through proper procedural review.
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