Interactive flat panels meeting automatic data processing conditions are distinguished from monitors, while later classification clarifications apply ...
Statutory transfer formalities invalidated alleged share and property transfers, while retrospective record manipulation constituted oppression and mi...
Provisional attachment of laundered funds and equivalent-value property sustained, with statutory protection limited to pension, gratuity and providen...
HC upheld the validity of Rule 36(4) in CGST and TNGST Rules, which restricts Input Tax Credit (ITC) availment when suppliers fail to upload invoices under Section 37(1). The court determined that the rule was a temporary regulatory measure to protect government interests and taxpayers from potential recovery proceedings. The restrictions were deemed constitutionally valid and not violative of Article 14, with the amendment designed to ensure partial ITC availability while maintaining compliance mechanisms. The court emphasized that the rule's implementation was a proportionate response to systemic challenges in tax credit documentation, effectively rejecting the constitutional challenge to the regulatory provision.
HC upheld the validity of Rule 36(4) in CGST and TNGST Rules, which restricts Input Tax Credit (ITC) availment when suppliers fail to upload invoices under Section 37(1). The court determined that the rule was a temporary regulatory measure to protect government interests and taxpayers from potential recovery proceedings. The restrictions were deemed constitutionally valid and not violative of Article 14, with the amendment designed to ensure partial ITC availability while maintaining compliance mechanisms. The court emphasized that the rule's implementation was a proportionate response to systemic challenges in tax credit documentation, effectively rejecting the constitutional challenge to the regulatory provision.
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