Interactive flat panels meeting automatic data processing conditions are distinguished from monitors, while later classification clarifications apply ...
Statutory transfer formalities invalidated alleged share and property transfers, while retrospective record manipulation constituted oppression and mi...
Provisional attachment of laundered funds and equivalent-value property sustained, with statutory protection limited to pension, gratuity and providen...
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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