Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
Whether the 01.02.2019 amendment curtailing the time for refund applications could retrospectively extinguish accrued entitlement to refund of accumulated ITC under an inverted duty structure was determined by applying the presumption against retrospectivity to substantive curtailment of vested rights; absent express retrospective operation, the unamended "relevant date" continued to govern periods prior to the amendment, and the refund claims were not time-barred, including for July 2017-December 2018 (also within extended time under a notification) and January-March 2019 under Section 54. The rejection for January-March 2019 for alleged non-receipt of eligible inputs was found unreasoned. The impugned order was set aside and the matter remanded for fresh determination. - HC
Whether the 01.02.2019 amendment curtailing the time for refund applications could retrospectively extinguish accrued entitlement to refund of accumulated ITC under an inverted duty structure was determined by applying the presumption against retrospectivity to substantive curtailment of vested rights; absent express retrospective operation, the unamended "relevant date" continued to govern periods prior to the amendment, and the refund claims were not time-barred, including for July 2017-December 2018 (also within extended time under a notification) and January-March 2019 under Section 54. The rejection for January-March 2019 for alleged non-receipt of eligible inputs was found unreasoned. The impugned order was set aside and the matter remanded for fresh determination. - HC
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