Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
The HC set aside the impugned order dated 26-04-2024 and the Demand-cum-Show Cause Notice dated 27-12-2023, in light of the amended Section 16 of the CGST Act, 2017, particularly sub-Section 5, which allows the registered person to claim Input Tax Credit for specified financial years up to 30 November 2021. The Court held that the challenge to the rejection of the claim filed after the original due date was rendered infructuous by the legislative amendment. The matter was remanded to the Assistant Commissioner, CGST, Dibrugarh Division, for issuance of a fresh Show Cause Notice and to proceed further after affording the petitioner a proper opportunity of hearing. The petition was disposed of by remand.
The HC set aside the impugned order dated 26-04-2024 and the Demand-cum-Show Cause Notice dated 27-12-2023, in light of the amended Section 16 of the CGST Act, 2017, particularly sub-Section 5, which allows the registered person to claim Input Tax Credit for specified financial years up to 30 November 2021. The Court held that the challenge to the rejection of the claim filed after the original due date was rendered infructuous by the legislative amendment. The matter was remanded to the Assistant Commissioner, CGST, Dibrugarh Division, for issuance of a fresh Show Cause Notice and to proceed further after affording the petitioner a proper opportunity of hearing. The petition was disposed of by remand.
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