Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
Specified fund definition expands PAN exemption eligibility for registered alternative investment funds and qualifying International Financial Service...
Tax exemption for specified legal-services authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and...
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The HC dismissed the writ petition filed beyond the prescribed limitation period under Section 107(1) of the GST Act, declining to exercise jurisdiction under Articles 226 and 227. The petition challenged the disallowance of ITC on grounds that the supplier failed to discharge tax liability by filing GSTR-3B returns for supplies made during August to November 2019. The court held that the Assessing Authority's demand, based on examination of records under Section 74, was proper. Questions regarding the recipient's entitlement to ITC despite the supplier's non-compliance are factual and legal issues reserved for the appellate authority under Section 107, which is empowered to reappreciate evidence. The petitioner was permitted to pursue remedy before the appellate forum, and the court clarified that discussion of facts was not an opinion on merits. The petition was accordingly disposed of.
The HC dismissed the writ petition filed beyond the prescribed limitation period under Section 107(1) of the GST Act, declining to exercise jurisdiction under Articles 226 and 227. The petition challenged the disallowance of ITC on grounds that the supplier failed to discharge tax liability by filing GSTR-3B returns for supplies made during August to November 2019. The court held that the Assessing Authority's demand, based on examination of records under Section 74, was proper. Questions regarding the recipient's entitlement to ITC despite the supplier's non-compliance are factual and legal issues reserved for the appellate authority under Section 107, which is empowered to reappreciate evidence. The petitioner was permitted to pursue remedy before the appellate forum, and the court clarified that discussion of facts was not an opinion on merits. The petition was accordingly disposed of.
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