Invoice-based recovery claims remain time-barred despite separate winding-up proceedings, absent valid acknowledgment or part-payment of the disputed ...
Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
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The HC dismissed the application for rectification of an erroneous HSN code in the petitioner's GSTR-9 return, noting discrepancies between the petitioner's statutory returns and ITC data from the seller's GSTR-1 and GSTR-2A. Although the rejection under Section 161 of the TNGST/CGST Act, 2017, was legally sound, the court acknowledged the petitioner's mistake as genuine. The petitioner failed to submit supporting documents before the assessment order. Given the petitioner's status as an authorized dealer engaged in cement trading, the HC set aside the impugned orders and remitted the matter to the respondents for fresh adjudication on merits, thereby disposing of the petition by way of remand.
The HC dismissed the application for rectification of an erroneous HSN code in the petitioner's GSTR-9 return, noting discrepancies between the petitioner's statutory returns and ITC data from the seller's GSTR-1 and GSTR-2A. Although the rejection under Section 161 of the TNGST/CGST Act, 2017, was legally sound, the court acknowledged the petitioner's mistake as genuine. The petitioner failed to submit supporting documents before the assessment order. Given the petitioner's status as an authorized dealer engaged in cement trading, the HC set aside the impugned orders and remitted the matter to the respondents for fresh adjudication on merits, thereby disposing of the petition by way of remand.
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