Mandatory textile export qualifiers distinguish flame-retardant fabrics from other listed fabrics for automated identification under the textiles ince...
Personal liberty safeguards restrict arrest after court-directed GST appearance, requiring interim release where authorities overreach pending proceed...
Alternative statutory remedy and delay bar GST writ challenges despite pending rectification, while distinct subject matter permits parallel proceedin...
Denial of input tax credit solely on the ground of belated filing of returns was held unsustainable where the taxpayer can substantiate entitlement through requisite documents. The authority was directed to consider the statutory intervention permitting regularisation of the default in return filing and to pass appropriate orders to regularise the lapse upon verification of supporting records. The taxpayer was also permitted to move a supplementary rectification application against the impugned order, which the authority must decide in accordance with law. Petition disposed of with these directions - HC
Denial of input tax credit solely on the ground of belated filing of returns was held unsustainable where the taxpayer can substantiate entitlement through requisite documents. The authority was directed to consider the statutory intervention permitting regularisation of the default in return filing and to pass appropriate orders to regularise the lapse upon verification of supporting records. The taxpayer was also permitted to move a supplementary rectification application against the impugned order, which the authority must decide in accordance with law. Petition disposed of with these directions - HC
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