Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
HC examined proceedings under S.74 GST Act against the purchasing dealer for alleged inadmissible ITC on fictitious invoices without movement of goods. It found the supplier had filed GSTR-1 and GSTR-3B and that GSTR-2A was auto-populated, with no dispute by authorities regarding these statutory records. HC held there was no material indicating fraud or wilful misstatement by the petitioner and that tax collected had reached the revenue. Relying on binding precedent that ITC cannot be denied where the selling dealer was registered and tax deposited, HC quashed the impugned orders and allowed the petition.
HC examined proceedings under S.74 GST Act against the purchasing dealer for alleged inadmissible ITC on fictitious invoices without movement of goods. It found the supplier had filed GSTR-1 and GSTR-3B and that GSTR-2A was auto-populated, with no dispute by authorities regarding these statutory records. HC held there was no material indicating fraud or wilful misstatement by the petitioner and that tax collected had reached the revenue. Relying on binding precedent that ITC cannot be denied where the selling dealer was registered and tax deposited, HC quashed the impugned orders and allowed the petition.
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