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 dismissed the writ petition challenging suspension of the Assistant Commissioner of State Tax and declined to adjudicate the merits of alleged negligence in failing to act on an adverse report concerning a fictitious input tax credit claim by a bogus firm. The Court held that disciplinary and fact-finding proceedings fall within the disciplinary authority's domain and, under Article 226, it will not usurp that jurisdiction to determine factual disputes. The petition was disposed of with a direction that the disciplinary authority complete the disciplinary inquiry within three months from receipt of the certified copy of this order, thereby preserving the authority's power to adjudicate misconduct and potential departmental action.
The HC dismissed the writ petition challenging suspension of the Assistant Commissioner of State Tax and declined to adjudicate the merits of alleged negligence in failing to act on an adverse report concerning a fictitious input tax credit claim by a bogus firm. The Court held that disciplinary and fact-finding proceedings fall within the disciplinary authority's domain and, under Article 226, it will not usurp that jurisdiction to determine factual disputes. The petition was disposed of with a direction that the disciplinary authority complete the disciplinary inquiry within three months from receipt of the certified copy of this order, thereby preserving the authority's power to adjudicate misconduct and potential departmental action.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
