Development agreements require legal possession or effective enjoyment for capital gains transfer; permissive possession and deferred consideration de...
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HC allowed the petition challenging tax demand under CGST Act for assessment year 2017-2018. The court referenced a prior Division Bench judgment which emphasized that technical errors in tax documentation, such as omitting IGST figures in GSTR 3A, do not constitute substantive tax credit misuse. The court directed reconsideration of the original assessment order, focusing on whether alleged irregularities genuinely impacted input tax credit availability. The impugned order was set aside, effectively providing relief to the petitioner based on procedural and technical grounds.
HC allowed the petition challenging tax demand under CGST Act for assessment year 2017-2018. The court referenced a prior Division Bench judgment which emphasized that technical errors in tax documentation, such as omitting IGST figures in GSTR 3A, do not constitute substantive tax credit misuse. The court directed reconsideration of the original assessment order, focusing on whether alleged irregularities genuinely impacted input tax credit availability. The impugned order was set aside, effectively providing relief to the petitioner based on procedural and technical grounds.
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