Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
The HC allowed the petition and set aside the impugned administrative order dated 25-12-2023 and the Demand-cum-Show Cause Notice dated 05-12-2022, holding that amendments effected by the Finance (No.2) Act, 2024-given retrospective effect from 01-07-2017-have rendered proceedings against the petitioner redundant. The court applied amended Section 16 of the CGST Act, 2017 (including newly incorporated sub-sec. (5)), observing that notwithstanding sec. 16(4), a registered person may avail Input Tax Credit for invoices/debit notes pertaining to FY 2017-18 through 2020-21 by filing any return under sec. 39 up to 30 Nov 2021. Petition disposed.
The HC allowed the petition and set aside the impugned administrative order dated 25-12-2023 and the Demand-cum-Show Cause Notice dated 05-12-2022, holding that amendments effected by the Finance (No.2) Act, 2024-given retrospective effect from 01-07-2017-have rendered proceedings against the petitioner redundant. The court applied amended Section 16 of the CGST Act, 2017 (including newly incorporated sub-sec. (5)), observing that notwithstanding sec. 16(4), a registered person may avail Input Tax Credit for invoices/debit notes pertaining to FY 2017-18 through 2020-21 by filing any return under sec. 39 up to 30 Nov 2021. Petition disposed.
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