Capital Asset Conversion Requires Proven Business Stock Treatment; Paper Consideration in Spousal Flat Transfers Does Not Create Taxable Business Inco...
Human-probability test defeats political donation deduction where banking records mask accommodation-entry fund layering and evidence shows non-genuin...
Commercial property status protects capital-gains exemption when residential-house ownership limits are tested, while agricultural-land character gove...
Investigation deposits refunded after failed customs demands fall outside the statutory appellate pre-deposit interest regime and may attract compensa...
Resolution plan finality extinguishes unquantified operational-creditor claims and pending proceedings unless the approved plan expressly preserves th...
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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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