Specialized Investment Fund distribution now requires dedicated certification, while transitional recognition preserves existing qualified distributor...
Overlapping GST proceedings require Central and State authorities to designate one competent authority for coordinated adjudication of the same matter...
Composite healthcare supplies retain exemption when patient care is the contract's essential character, despite payment through an implementing agency...
Receipt of immovable property requires actual possession or enjoyment; redevelopment allotments exchanged for tenancy rights fall outside deemed incom...
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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