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...
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4796
Join Channel
TaxTMI 
