Blocked input tax credit for resort construction remains unavailable; interest follows actual utilisation, while delayed payment attracts statutory pe...
Duplicate PAN allocation requires record verification and deactivation reasons before assessment-related transactions can be attributed to an assessee...
Faceless assessment safeguards require requested personal hearings and adequate final show-cause response time, failing which reassessment is required...
The HC declined to exercise writ jurisdiction in a challenge to alleged fraudulent availment of Input Tax Credit, holding the dispute raises factual questions (inspection at the petitioner's registered premise found the petitioner non-existent) more appropriately determined on appeal rather than by writ. The petition was therefore dismissed, but the petitioner was granted liberty to file an appeal by 30 November 2025 subject to making the requisite pre-deposit; the HC directed that the appeal, once filed with the pre-deposit, shall be entertained and adjudicated on merits and shall not be dismissed on the ground of limitation. Petition disposed.
The HC declined to exercise writ jurisdiction in a challenge to alleged fraudulent availment of Input Tax Credit, holding the dispute raises factual questions (inspection at the petitioner's registered premise found the petitioner non-existent) more appropriately determined on appeal rather than by writ. The petition was therefore dismissed, but the petitioner was granted liberty to file an appeal by 30 November 2025 subject to making the requisite pre-deposit; the HC directed that the appeal, once filed with the pre-deposit, shall be entertained and adjudicated on merits and shall not be dismissed on the ground of limitation. Petition disposed.
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