Appellate enhancement limits protect against new income sources, while documented credits and prior-year investments resist unexplained-income additio...
Capital-gains exemption for charitable trusts extends to qualifying fixed deposits, while unrecoverable TDS write-offs may constitute income applicati...
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The HC addressed the petitioner's erroneous claim of input tax credit (ITC) filed after the due date in GSTR-3B returns for FY 2018-19, which was disallowed in the original order. The petitioner's rectification application, submitted on 14.02.2025 to the Superintendent, Central GST & Excise, remains pending. The court refrained from adjudicating the merits, directing the adjudicating authority to reconsider the ITC claim in light of the Finance (No.2) Act, 2024, relevant notifications, and circulars, subject to statutory conditions. The authority was ordered to dispose of the rectification application within three weeks of receiving a copy of the order, ensuring the petitioner is granted a personal hearing. The petition was disposed of accordingly.
The HC addressed the petitioner's erroneous claim of input tax credit (ITC) filed after the due date in GSTR-3B returns for FY 2018-19, which was disallowed in the original order. The petitioner's rectification application, submitted on 14.02.2025 to the Superintendent, Central GST & Excise, remains pending. The court refrained from adjudicating the merits, directing the adjudicating authority to reconsider the ITC claim in light of the Finance (No.2) Act, 2024, relevant notifications, and circulars, subject to statutory conditions. The authority was ordered to dispose of the rectification application within three weeks of receiving a copy of the order, ensuring the petitioner is granted a personal hearing. The petition was disposed of accordingly.
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TaxTMI 
TaxTMI 
