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 petition, holding that the Petitioner must first exhaust appellate remedies under Section 107 of CGST Act before seeking writ jurisdiction. The Court declined to entertain the direct writ petition concerning alleged wrongful Input Tax Credit claims and overvaluation of goods for export incentives. The Petitioner was directed to file an appeal against the impugned order, with the option to adjust the previously deposited 10% pre-deposit amount towards the new appeal's pre-deposit requirement.
HC dismissed the petition, holding that the Petitioner must first exhaust appellate remedies under Section 107 of CGST Act before seeking writ jurisdiction. The Court declined to entertain the direct writ petition concerning alleged wrongful Input Tax Credit claims and overvaluation of goods for export incentives. The Petitioner was directed to file an appeal against the impugned order, with the option to adjust the previously deposited 10% pre-deposit amount towards the new appeal's pre-deposit requirement.
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