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 allowed the petition and directed respondents to refund within two months the full penalty paid by the petitioner, with interest at 9% p.a. from payment date until refund, holding the detention and levy under Sec.129 CGST Act invalid insofar as no adjudicatory order was passed by the competent officer pursuant to Sec.129(3) of the Tripura SGST Act. The court found procedural failure-no reasons or Form MOV-09 order issued despite representations and requests for hearing-rendered the purported levy and collection without legal authority and violative of Art.14, Art.19(1)(g), Art.265 and Art.300-A. Petition allowed.
The HC allowed the petition and directed respondents to refund within two months the full penalty paid by the petitioner, with interest at 9% p.a. from payment date until refund, holding the detention and levy under Sec.129 CGST Act invalid insofar as no adjudicatory order was passed by the competent officer pursuant to Sec.129(3) of the Tripura SGST Act. The court found procedural failure-no reasons or Form MOV-09 order issued despite representations and requests for hearing-rendered the purported levy and collection without legal authority and violative of Art.14, Art.19(1)(g), Art.265 and Art.300-A. Petition allowed.
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