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Corporate guarantee valuation permits actual ascertainable commission while barring retroactive application and extended-period penalties for bona fid...
Proper-officer jurisdiction under UPGST penalty provisions upheld; participation on merits prevents bypassing the statutory appellate remedy through w...
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Building-plan sanction charges require statutory authority; unauthorised fees and GST were quashed, while labour cess must follow prescribed collectio...
Pure-agent exclusion fails where hotel booking facilitators receive third-party services themselves, making entire customer consideration taxable as r...
The HC upheld the denial of input tax credit (ITC) claimed on invoices related to motor vehicle purchase, repair, and maintenance, finding violations of Sections 16(1), 16(2), and 17(5) of the CGST Act, 2017, and Section 20 of the IGST Act, 2017. The petitioner failed to demonstrate payment to sundry creditors within the mandatory 180-day period as required under Section 16(2), relying solely on a chart without furnishing corroborative bank statements or documentary evidence. The Court affirmed the proper officer's conclusion that the petitioner did not substantiate timely payment, thereby justifying disallowance of excess ITC availed in GSTR-3B vis-Ã -vis GSTR-2A. Jurisdictional validity of the authority's action was not disputed, and partial compliance with the order was acknowledged. The petition challenging the officer's evaluation of evidence was dismissed, and the matter was disposed of accordingly.
The HC upheld the denial of input tax credit (ITC) claimed on invoices related to motor vehicle purchase, repair, and maintenance, finding violations of Sections 16(1), 16(2), and 17(5) of the CGST Act, 2017, and Section 20 of the IGST Act, 2017. The petitioner failed to demonstrate payment to sundry creditors within the mandatory 180-day period as required under Section 16(2), relying solely on a chart without furnishing corroborative bank statements or documentary evidence. The Court affirmed the proper officer's conclusion that the petitioner did not substantiate timely payment, thereby justifying disallowance of excess ITC availed in GSTR-3B vis-Ã -vis GSTR-2A. Jurisdictional validity of the authority's action was not disputed, and partial compliance with the order was acknowledged. The petition challenging the officer's evaluation of evidence was dismissed, and the matter was disposed of accordingly.
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