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...
Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
The HC set aside the impugned order dated 11th April 2025, holding that sustaining it would result in double taxation due to the mismatch between the input tax credit claimed and the inward supply statement in GSTR-2B. The Court found the order untenable in law and allowed the petition. The matter is remanded to the Additional State Tax Officer, Ganjam-I Circle, Ganjam, who is directed to issue intimation to the petitioner within one week of receiving the Court's order.
The HC set aside the impugned order dated 11th April 2025, holding that sustaining it would result in double taxation due to the mismatch between the input tax credit claimed and the inward supply statement in GSTR-2B. The Court found the order untenable in law and allowed the petition. The matter is remanded to the Additional State Tax Officer, Ganjam-I Circle, Ganjam, who is directed to issue intimation to the petitioner within one week of receiving the Court's order.
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