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 involving fraudulent Input Tax Credit (ITC) availment, declining to exercise judicial review. The court emphasized the significant impact on GST regime and exchequer, directing the petitioner to pursue appellate remedies under Section 107 of CGST Act, 2017. The petitioner was granted liberty to file an appeal by 15th July, 2025, with mandatory pre-deposit, ensuring the appeal would be adjudicated on merits if filed within the prescribed timeframe. The petition was disposed of, reinforcing procedural constraints in tax-related fraudulent claims.
HC dismissed the writ petition involving fraudulent Input Tax Credit (ITC) availment, declining to exercise judicial review. The court emphasized the significant impact on GST regime and exchequer, directing the petitioner to pursue appellate remedies under Section 107 of CGST Act, 2017. The petitioner was granted liberty to file an appeal by 15th July, 2025, with mandatory pre-deposit, ensuring the appeal would be adjudicated on merits if filed within the prescribed timeframe. The petition was disposed of, reinforcing procedural constraints in tax-related fraudulent claims.
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TaxTMI 
TaxTMI 
