Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
Charitable registration turns on predominant purpose and genuine activities, while incidental fees and related-party rent require supporting adverse m...
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HC set aside and quashed the Appellate Authority's order dated 24.01.2023 rejecting Petitioner's refund claim for unutilized input tax credit under Section 54(3) of CGST Act and WBGST Act. The Appellate Authority improperly rejected additional documents including shipping bills without providing cogent reasons regarding their relevancy or admissibility. HC held that Rule 112(4) of CGST Rules empowers the Appellate Authority to admit additional evidence for effective adjudication. The Authority failed to exercise discretion judiciously by refusing to consider crucial evidentiary records submitted during appellate proceedings. Respondents failed to demonstrate that submitted documents were irrelevant or inadmissible for just adjudication. Petition disposed off favorably.
HC set aside and quashed the Appellate Authority's order dated 24.01.2023 rejecting Petitioner's refund claim for unutilized input tax credit under Section 54(3) of CGST Act and WBGST Act. The Appellate Authority improperly rejected additional documents including shipping bills without providing cogent reasons regarding their relevancy or admissibility. HC held that Rule 112(4) of CGST Rules empowers the Appellate Authority to admit additional evidence for effective adjudication. The Authority failed to exercise discretion judiciously by refusing to consider crucial evidentiary records submitted during appellate proceedings. Respondents failed to demonstrate that submitted documents were irrelevant or inadmissible for just adjudication. Petition disposed off favorably.
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