Consultancy fees claimed as business expense-can tax disallowance rest on survey suspicion despite invoices, contracts and bank trail? Appeal dismisse...
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HC quashed the impugned orders concerning misclassification of tax paid under SGST and CGST instead of IGST. It directed the tax authorities to reconsider the matter afresh by duly appropriating the amounts already deposited under SGST and CGST towards the IGST liability. The Court further mandated that, upon such reconsideration, any excess payment or refund legitimately due to the petitioner shall be processed and disbursed forthwith in accordance with Section 77 of the GST Act. The writ petition was accordingly disposed of with these directions.
HC quashed the impugned orders concerning misclassification of tax paid under SGST and CGST instead of IGST. It directed the tax authorities to reconsider the matter afresh by duly appropriating the amounts already deposited under SGST and CGST towards the IGST liability. The Court further mandated that, upon such reconsideration, any excess payment or refund legitimately due to the petitioner shall be processed and disbursed forthwith in accordance with Section 77 of the GST Act. The writ petition was accordingly disposed of with these directions.
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