Faceless assessment safeguards require requested personal hearings and adequate final show-cause response time, failing which reassessment is required...
Embezzlement losses in charitable institutions remain allowable when misappropriation is established, irrecoverable, and not a specified-person benefi...
National long-distance undertaking status supports deduction where separately licensed infrastructure, resources, revenue, and expenditure establish c...
Agency reimbursement income follows contractual deposit-liability computation, while pending deposit collections do not constitute deemed-dividend loa...
The HC dismissed the writ petition, holding that notwithstanding procedural objections including alleged violation of natural justice, an unreasoned and unsigned order and breaches of Rule 26(3) and Rule 142(1) of the BGST/CGST Rules, the impugned order emanated from the petitioner's unequivocal admission of wrongfully availing and utilising input tax credit for 2017-18. The court found no substantive prejudice requiring judicial interference: the petitioner had filed a reply and no mandatory personal hearing omission vitiated the outcome. The Proper Officer merely raised a demand for interest under s.50(3) of the BGST Act, 2017; no penalty was imposed. Exercise of writ jurisdiction was declined and the petition was dismissed.
The HC dismissed the writ petition, holding that notwithstanding procedural objections including alleged violation of natural justice, an unreasoned and unsigned order and breaches of Rule 26(3) and Rule 142(1) of the BGST/CGST Rules, the impugned order emanated from the petitioner's unequivocal admission of wrongfully availing and utilising input tax credit for 2017-18. The court found no substantive prejudice requiring judicial interference: the petitioner had filed a reply and no mandatory personal hearing omission vitiated the outcome. The Proper Officer merely raised a demand for interest under s.50(3) of the BGST Act, 2017; no penalty was imposed. Exercise of writ jurisdiction was declined and the petition was dismissed.
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