Charitable trust income application permits verified capital expenditure but rejects deferred pre-operative claims and requires reconsideration of con...
Reinsurance premium deductions require established regulatory breaches, while independently acquired software qualifies within the computer depreciati...
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...
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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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