Tax determination against deceased proprietor invalid where no notice to legal representative; appeal rejected without addressing jurisdictional defec...
Revocation of GST registration and permission to file blocked returns; conditional defreezing of bank accounts after security and instalment applicati...
Right to access seized electronic evidence: impugned adjudication treated as additional show cause notice, remand for fresh hearing and return of mate...
Wrong entries in GSTR-3B concerning Input Tax Credit were rectified through filing of GSTR-9 and GSTR-9C, and the rectification mechanism negated any short payment or excess-claim consequence; therefore issuance of recovery notices was unjustified where GSTR-9C was filed. Misclassification of IGST as CGST/SGST did not cause revenue loss because the excess ITC remained available to government and was not actually availed to discharge CGST/SGST liabilities. The impugned recovery action based on alleged excess ITC claim is unsustainable in law and liable to be quashed.
Wrong entries in GSTR-3B concerning Input Tax Credit were rectified through filing of GSTR-9 and GSTR-9C, and the rectification mechanism negated any short payment or excess-claim consequence; therefore issuance of recovery notices was unjustified where GSTR-9C was filed. Misclassification of IGST as CGST/SGST did not cause revenue loss because the excess ITC remained available to government and was not actually availed to discharge CGST/SGST liabilities. The impugned recovery action based on alleged excess ITC claim is unsustainable in law and liable to be quashed.
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