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Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
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Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
The HC set aside the impugned order to the extent it denied the petitioner's claim of input tax credit (ITC) under Sections 16(2)(c) and 16(4) of the CGST/SGST Acts, on the ground that the petitioner could not trace the suppliers involved in the relevant transactions. Relying on precedent where a similar petitioner was granted an opportunity to submit requisite documents, the Court held that the petitioner is entitled to a similar chance to substantiate the ITC claim. The matter is remitted for reconsideration limited to allowing the petitioner to produce supporting evidence in accordance with applicable circulars. The application is disposed of accordingly.
The HC set aside the impugned order to the extent it denied the petitioner's claim of input tax credit (ITC) under Sections 16(2)(c) and 16(4) of the CGST/SGST Acts, on the ground that the petitioner could not trace the suppliers involved in the relevant transactions. Relying on precedent where a similar petitioner was granted an opportunity to submit requisite documents, the Court held that the petitioner is entitled to a similar chance to substantiate the ITC claim. The matter is remitted for reconsideration limited to allowing the petitioner to produce supporting evidence in accordance with applicable circulars. The application is disposed of accordingly.
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