Interest on Wrongful Input Tax Credit is mandatory where excess transitional credit was retained and later reversed, and related objections were rejec...
Reopening Assessments invalid where satisfaction and jurisdictional approval are absent for third party seized material, leading to quashing of assess...
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Where service tax liability was admitted and quantified during investigation prior to the SVLDRS cut-off date of 30.06.2019, the authority could not reject the declarant's SVLDRS Form-1 on the ground that the return was filed belatedly or due to a discrepancy between the quantified amount and the figure stated in Form-1. Quantification before the cut-off satisfied the scheme's eligibility requirement, and denial on that basis was erroneous. The rejection endorsement was quashed, and the authority was directed to issue SVLDRS Form-II, enabling further processing under the scheme; the petition was allowed - HC
Where service tax liability was admitted and quantified during investigation prior to the SVLDRS cut-off date of 30.06.2019, the authority could not reject the declarant's SVLDRS Form-1 on the ground that the return was filed belatedly or due to a discrepancy between the quantified amount and the figure stated in Form-1. Quantification before the cut-off satisfied the scheme's eligibility requirement, and denial on that basis was erroneous. The rejection endorsement was quashed, and the authority was directed to issue SVLDRS Form-II, enabling further processing under the scheme; the petition was allowed - HC
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