Personal hearing requirements in GST adjudication were satisfied by prior opportunities and written submissions; appellate limitation received writ-pe...
Interactive flat panels meeting automatic data processing conditions are distinguished from monitors, while later classification clarifications apply ...
Transitional input tax credit was denied based on a verification report holding that the claimant failed to furnish supporting documents. The court held that, given the claimant's specific undertaking to appear and produce relevant pleadings and documents if granted another opportunity, a justice-oriented approach warranted interference. Consequently, the verification report and the consequential orders rejecting the claim were set aside, and the matter was remitted to the verifying authority for fresh reconsideration in accordance with law after providing an opportunity to substantiate the claim. - HC
Transitional input tax credit was denied based on a verification report holding that the claimant failed to furnish supporting documents. The court held that, given the claimant's specific undertaking to appear and produce relevant pleadings and documents if granted another opportunity, a justice-oriented approach warranted interference. Consequently, the verification report and the consequential orders rejecting the claim were set aside, and the matter was remitted to the verifying authority for fresh reconsideration in accordance with law after providing an opportunity to substantiate the claim. - HC
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