Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
Liquidator appointment under Section 34 requires consideration of creditor recommendations, valid professional authorisation, and preservation of vali...
Income-tax exemption for specified regulatory fees and government grants applies subject to non-commercial activity and continuing compliance conditio...
Digital accessibility audit and remediation deadlines extended, while all other disability-compliance obligations for regulated entities remain unchan...
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HC quashed the impugned order insofar as it adjudicated the petitioners' claim for input tax credit as time-barred under Section 16(4) of the CGST Act, 2017, while recognizing entitlement where claims fall within the temporal window prescribed by Section 16(5). The respondent department is restrained from initiating or pursuing any proceedings against the petitioner premised solely on the limitation issue addressed by the order. The court directed the respondent to take immediate steps to de-freeze the petitioners' bank accounts affected by the impugned order. The writ petition is allowed, with the relief confined to the limitation question and ancillary de-freezing relief.
HC quashed the impugned order insofar as it adjudicated the petitioners' claim for input tax credit as time-barred under Section 16(4) of the CGST Act, 2017, while recognizing entitlement where claims fall within the temporal window prescribed by Section 16(5). The respondent department is restrained from initiating or pursuing any proceedings against the petitioner premised solely on the limitation issue addressed by the order. The court directed the respondent to take immediate steps to de-freeze the petitioners' bank accounts affected by the impugned order. The writ petition is allowed, with the relief confined to the limitation question and ancillary de-freezing relief.
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