Ratification of resignation acceptance validates separation retrospectively, while withdrawal may be refused through reasoned administrative discretio...
Nature-dependent electricity contracts receive new Ind AS accounting, hedge designation, transition and financial-statement disclosure requirements fr...
Alternative GST remedy permitted protective writ intervention for ex parte adjudication, preserving independent appellate review of input tax credit d...
Assessment against deceased sole proprietor requires proceedings against the legal representative, rendering prior assessment and appellate orders inv...
Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
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The HC quashed orders dated 26.03.2024 and 30.05.2024 passed by the respondent-Department that reversed/negatived petitioner's Input Tax Credit claim. The court held that while the ITC claim was barred by limitation under Section 16(4) of the CGST Act, 2017, it fell within the prescribed period under Section 16(5) of the same Act. Consequently, the respondent-Department was restrained from initiating any proceedings against the petitioners based on the impugned orders concerning the limitation issue. The petitioner successfully relied on precedent from another case to support their position. The writ petition was allowed in favor of the petitioner.
The HC quashed orders dated 26.03.2024 and 30.05.2024 passed by the respondent-Department that reversed/negatived petitioner's Input Tax Credit claim. The court held that while the ITC claim was barred by limitation under Section 16(4) of the CGST Act, 2017, it fell within the prescribed period under Section 16(5) of the same Act. Consequently, the respondent-Department was restrained from initiating any proceedings against the petitioners based on the impugned orders concerning the limitation issue. The petitioner successfully relied on precedent from another case to support their position. The writ petition was allowed in favor of the petitioner.
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