Transfer of going concern and transfer of input tax credit under GST allowed; exemption applies though interstate ledger transfers left to authorities...
Concessional Basic Customs Duty on Ethernet switches: classification as enterprise switches upheld, challenge dismissed for lack of substantial law qu...
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Assessment of input tax credit focused on alleged transcription errors in the annual return and failure to produce requisite e-way bills; the petitioner must produce all e-way bills and transport documents to substantiate movement of goods, failing which sample documents are inadmissible. The respondent is directed to undertake de novo adjudication on remand after affording personal hearing; the petitioner must file detailed submissions within thirty days. If the petitioner does not comply, the respondent may proceed to recover tax as if the writs were dismissed, and the writ petitions are disposed.
Assessment of input tax credit focused on alleged transcription errors in the annual return and failure to produce requisite e-way bills; the petitioner must produce all e-way bills and transport documents to substantiate movement of goods, failing which sample documents are inadmissible. The respondent is directed to undertake de novo adjudication on remand after affording personal hearing; the petitioner must file detailed submissions within thirty days. If the petitioner does not comply, the respondent may proceed to recover tax as if the writs were dismissed, and the writ petitions are disposed.
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