Retrospective application of beneficial circulars upheld, binding officers and granting post adjudication relief where adjudication occurred after cir...
Admissibility of Investigation Statements requires witness examination before the adjudicating authority; otherwise statements cannot sustain a penalt...
Transaction value and connected person treatment in excise valuation: proprietary concerns not inter connected undertakings, relief on valuation and c...
Appointment of Registrars as adjudicating officers under Companies Act reallocates territorial jurisdiction and sets appeal route to Regional Director...
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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