Composite inpatient healthcare supply may retain exemption despite MRP medicine billing, while separate taxable sale characterisation remains disputed...
Working-capital adjustment determines whether software-services transfer-pricing margins fall within the statutory tolerance range, eliminating any ad...
Permanent establishment deductions upheld for expatriate salaries, direct costs and trading losses, while head-office costs require fresh classificati...
Data transmission equipment classification under CTSH 8517 62 remains distinct from residual classification, with exemption evidence requiring scrutin...
The HC set aside the impugned assessment orders reversing ITC claims based on discrepancies between Form GSTR 2A and GSTR 3B, recognizing that Form GSTR-3B was initially a provisional return and later regularized, with the automated reconciliation system envisaged under Sections 37 to 39 being discontinued. The Court held that non-operability of statutory forms GSTR 2 and 3 does not preclude ITC claims, referencing the apex court's ruling affirming the integrity of the electronic credit ledger. It was noted that ITC entitlement is contingent upon compliance with the amended Section 16(2)(aa) provisions. The HC disposed of the writ petitions, directing the tax authority to reconsider ITC claims per relevant circulars and statutory amendments, granting petitioners a reasonable hearing opportunity within four months from web copy upload, without awaiting certified copies.
The HC set aside the impugned assessment orders reversing ITC claims based on discrepancies between Form GSTR 2A and GSTR 3B, recognizing that Form GSTR-3B was initially a provisional return and later regularized, with the automated reconciliation system envisaged under Sections 37 to 39 being discontinued. The Court held that non-operability of statutory forms GSTR 2 and 3 does not preclude ITC claims, referencing the apex court's ruling affirming the integrity of the electronic credit ledger. It was noted that ITC entitlement is contingent upon compliance with the amended Section 16(2)(aa) provisions. The HC disposed of the writ petitions, directing the tax authority to reconsider ITC claims per relevant circulars and statutory amendments, granting petitioners a reasonable hearing opportunity within four months from web copy upload, without awaiting certified copies.
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