Retrospective application of beneficial circulars upheld, binding officers and granting post adjudication relief where adjudication occurred after cir...
Admissibility of Investigation Statements requires witness examination before the adjudicating authority; otherwise statements cannot sustain a penalt...
Transaction value and connected person treatment in excise valuation: proprietary concerns not inter connected undertakings, relief on valuation and c...
Appointment of Registrars as adjudicating officers under Companies Act reallocates territorial jurisdiction and sets appeal route to Regional Director...
Composite supply of drilling services and site specific chemicals characterised as composite supply; prior advance rulings set aside, tax rate left op...
Error in reporting debit notes caused mismatch of input tax credit because the GST portal matches only buyer-acknowledged credit notes in GSTR-1 and ignores seller-entered debit notes, despite tax having been admitted and paid on those debit notes; consequence-mismatch in GSTR-2A and reversal of electronic credit balance. Legal determination: where the discrepancy is revenue-neutral and arises from misclassification in GSTR-1, the revenue must permit rectification; consequence-respondents directed to reopen the portal for amendment of GSTR-1/GSTR-3B (or accept manual amendments) and the impugned order is quashed. - HC
Error in reporting debit notes caused mismatch of input tax credit because the GST portal matches only buyer-acknowledged credit notes in GSTR-1 and ignores seller-entered debit notes, despite tax having been admitted and paid on those debit notes; consequence-mismatch in GSTR-2A and reversal of electronic credit balance. Legal determination: where the discrepancy is revenue-neutral and arises from misclassification in GSTR-1, the revenue must permit rectification; consequence-respondents directed to reopen the portal for amendment of GSTR-1/GSTR-3B (or accept manual amendments) and the impugned order is quashed. - HC
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