Undisclosed foreign asset classification requires an unexplained source; unrebutted affidavits and corroborative evidence defeated the Black Money Act...
Specialized Investment Fund distribution now requires dedicated certification, while transitional recognition preserves existing qualified distributor...
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Whether a registered person could be permitted to file a manual GSTR-3B for the quarter ending March 2021 to claim additional ITC omitted due to an error was determined by balancing procedural facilitation with preservation of existing tax demands. The court accepted that allowing manual filing would not, by itself, nullify or dilute the demand raised under the order dated 19.02.2025, which would continue to operate subject to any permissible challenge before the competent authority. Accordingly, the respondents were directed to accept the manual return, without automatic impact on the demand order, and the petition was disposed of. - HC
Whether a registered person could be permitted to file a manual GSTR-3B for the quarter ending March 2021 to claim additional ITC omitted due to an error was determined by balancing procedural facilitation with preservation of existing tax demands. The court accepted that allowing manual filing would not, by itself, nullify or dilute the demand raised under the order dated 19.02.2025, which would continue to operate subject to any permissible challenge before the competent authority. Accordingly, the respondents were directed to accept the manual return, without automatic impact on the demand order, and the petition was disposed of. - HC
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