Straight-line lease rental accounting change results in penalty quashed where disclosed accounts and bona fide arguable accounting interpretation exis...
Allocation of enhanced FSI/TDR proceeds between cooperative society and individual flat-owners; tribunal deletes society LTCG addition, remits 80P ver...
Electronic Postal Bill of Export templates mandating specified data fields for postal export declarations; system-generated Let Export Order on public...
The principal issue was whether the taxpayer's refund claim for accumulated input tax credit, filed in Form GST RFD-01 after portal-size constraints prevented uploading supporting shipping bills and after earlier rejection and re-credit to the electronic credit ledger, was maintainable despite the portal error and the issuance of a deficiency memo under Rule 89(5) alleging non-debit of credit. The court found the claim substantively supported by compliance with Circular No.125/44/2019-GST and related submissions, and directed respondents to verify the enclosed documents and process the refund claim accordingly, allowing the petition. - HC
The principal issue was whether the taxpayer's refund claim for accumulated input tax credit, filed in Form GST RFD-01 after portal-size constraints prevented uploading supporting shipping bills and after earlier rejection and re-credit to the electronic credit ledger, was maintainable despite the portal error and the issuance of a deficiency memo under Rule 89(5) alleging non-debit of credit. The court found the claim substantively supported by compliance with Circular No.125/44/2019-GST and related submissions, and directed respondents to verify the enclosed documents and process the refund claim accordingly, allowing the petition. - HC
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