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Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
The HC upheld the disallowance of input tax credit (ITC) and cancellation of GST registration against the petitioner, finding that the supplier was a non-genuine dealer who failed to discharge tax liability under section 16(2)(c) of the GST Act. The petitioner failed to produce documentary evidence supporting the genuineness of supplies. Unlike precedents where revenue failed to inquire with suppliers, the respondent here conducted an inquiry confirming non-payment of tax by the supplier, justifying reversal of ITC by the petitioner. However, the penalty imposed was set aside due to the absence of mandatory prior intimation in Form GST DRC-01A under section 73. Consequently, the impugned order was modified to quash the penalty, while affirming the reversal of ITC and cancellation of registration. The appeal was disposed of accordingly.
The HC upheld the disallowance of input tax credit (ITC) and cancellation of GST registration against the petitioner, finding that the supplier was a non-genuine dealer who failed to discharge tax liability under section 16(2)(c) of the GST Act. The petitioner failed to produce documentary evidence supporting the genuineness of supplies. Unlike precedents where revenue failed to inquire with suppliers, the respondent here conducted an inquiry confirming non-payment of tax by the supplier, justifying reversal of ITC by the petitioner. However, the penalty imposed was set aside due to the absence of mandatory prior intimation in Form GST DRC-01A under section 73. Consequently, the impugned order was modified to quash the penalty, while affirming the reversal of ITC and cancellation of registration. The appeal was disposed of accordingly.
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