Imported analyser diagnostic cartridges treated as accessories with analyser system, not standalone diagnostic reagents; extended limitation and penal...
Steel-timber construction shuttering/formwork tariff classification dispute: essential character held steel, classified as shuttering under Heading 73...
Family-linked property purchases using fabricated loan agreements and benami-style arrangements held to be crime proceeds; attachment upheld, appeal d...
HC held that ignoring the petitioners' GSTR-9, which reflected unavailed ITC of Cess on inward supplies and rendered the earlier non-disclosure revenue neutral, may offend Article 265, as it would effectively tax without proper authority of law. The Court found that, prior to the 2023 amendment, Section 44(2) did not prohibit filing GSTR-9 beyond the prescribed date and that the statutory scheme (including Section 47) did not contemplate total preclusion of late filers. The impugned appellate order dated 06.02.2025 was set aside and the matter remanded to the appellate authority for fresh consideration in accordance with law.
HC held that ignoring the petitioners' GSTR-9, which reflected unavailed ITC of Cess on inward supplies and rendered the earlier non-disclosure revenue neutral, may offend Article 265, as it would effectively tax without proper authority of law. The Court found that, prior to the 2023 amendment, Section 44(2) did not prohibit filing GSTR-9 beyond the prescribed date and that the statutory scheme (including Section 47) did not contemplate total preclusion of late filers. The impugned appellate order dated 06.02.2025 was set aside and the matter remanded to the appellate authority for fresh consideration in accordance with law.
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