Admission of additional evidence under remand rules must await a meaningful remand report; failure to do so breaches natural justice and mandates rema...
Export Obligation Discharge Certificates for EPCG compliance cannot be questioned by Customs unless DGFT adjudicates and cancels them, so demands quas...
Belated availing of input tax credit: statutory amendment inserting Sections 16(5)-16(6) (Finance Act 2024, retrospective to 01.07.2017) governs late ITC claims, requiring re-adjudication in favour of the assessee on that legal point - outcome: reassessment on merits. Mismatch between GSTR-2A and GSTR-3B: factual discrepancy must be re-examined by the original authority after hearing the petitioner - outcome: impugned assessment orders quashed and matter remitted. Interim relief conditioned: petitioner to deposit 50% of disputed tax in cash from electronic cash ledger within 30 days; bank attachment to be lifted subject to deposit and no other arrears, failure permitting recovery as if petition dismissed. - HC
Belated availing of input tax credit: statutory amendment inserting Sections 16(5)-16(6) (Finance Act 2024, retrospective to 01.07.2017) governs late ITC claims, requiring re-adjudication in favour of the assessee on that legal point - outcome: reassessment on merits. Mismatch between GSTR-2A and GSTR-3B: factual discrepancy must be re-examined by the original authority after hearing the petitioner - outcome: impugned assessment orders quashed and matter remitted. Interim relief conditioned: petitioner to deposit 50% of disputed tax in cash from electronic cash ledger within 30 days; bank attachment to be lifted subject to deposit and no other arrears, failure permitting recovery as if petition dismissed. - HC
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