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Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
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Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
The HC dismissed the writ appeal challenging Section 16(2)(c) of the CGST/SGST Act, which requires an assessee claiming input tax credit to ensure the supplier has paid the output tax. However, the court extended the time granted by the Single Judge by one month for the appellant to claim benefits under two specified circulars and to raise additional issues related to errors in Form GSTR-3B before the adjudicating authority. If the appellant approaches the assessing authority within this extended period highlighting the irregularities, the authority must consider the application under the liberty granted and adjudicate expeditiously. The remainder of the Single Judge's findings were upheld, and the writ appeal was disposed of accordingly.
The HC dismissed the writ appeal challenging Section 16(2)(c) of the CGST/SGST Act, which requires an assessee claiming input tax credit to ensure the supplier has paid the output tax. However, the court extended the time granted by the Single Judge by one month for the appellant to claim benefits under two specified circulars and to raise additional issues related to errors in Form GSTR-3B before the adjudicating authority. If the appellant approaches the assessing authority within this extended period highlighting the irregularities, the authority must consider the application under the liberty granted and adjudicate expeditiously. The remainder of the Single Judge's findings were upheld, and the writ appeal was disposed of accordingly.
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