Personal hearing requirements in GST adjudication were satisfied by prior opportunities and written submissions; appellate limitation received writ-pe...
Interactive flat panels meeting automatic data processing conditions are distinguished from monitors, while later classification clarifications apply ...
HC set aside the appellate authority's non-speaking order that denied Input Tax Credit claimed by the petitioner on supplies from a supplier whose GST registration was cancelled retrospectively. The HC found the appellate order relied solely on retrospective cancellation without addressing documentary evidence tendered by the petitioner (tax invoices, e-way bills, transport and bank records, party ledgers) or whether statutory conditions for availing ITC were satisfied. Applying controlling precedent on similar facts, the court held retrospective cancellation alone cannot automatically deprive a recipient of ITC. The impugned order was quashed and the petition disposed of, remitting matters for fresh consideration consistent with this judgment.
HC set aside the appellate authority's non-speaking order that denied Input Tax Credit claimed by the petitioner on supplies from a supplier whose GST registration was cancelled retrospectively. The HC found the appellate order relied solely on retrospective cancellation without addressing documentary evidence tendered by the petitioner (tax invoices, e-way bills, transport and bank records, party ledgers) or whether statutory conditions for availing ITC were satisfied. Applying controlling precedent on similar facts, the court held retrospective cancellation alone cannot automatically deprive a recipient of ITC. The impugned order was quashed and the petition disposed of, remitting matters for fresh consideration consistent with this judgment.
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