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...
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Eligibility for Input Tax Credit was reconsidered in light of retrospective insertion of provisions into the GST enactments, the legal basis being the Finance (No.2) Act, 2024 rendering the issue subject to fresh merits scrutiny; consequence: assessment quashed and matter remitted for re-examination of entitlement to ITC notwithstanding belated availment. The prospect of waiver of interest and penalty under the relevant statutory provision was noted as a collateral relief subject to reconsideration. Writ jurisdiction was exercised to set aside the impugned assessment and direct expeditious fresh decision on merits by the assessing authority.
Eligibility for Input Tax Credit was reconsidered in light of retrospective insertion of provisions into the GST enactments, the legal basis being the Finance (No.2) Act, 2024 rendering the issue subject to fresh merits scrutiny; consequence: assessment quashed and matter remitted for re-examination of entitlement to ITC notwithstanding belated availment. The prospect of waiver of interest and penalty under the relevant statutory provision was noted as a collateral relief subject to reconsideration. Writ jurisdiction was exercised to set aside the impugned assessment and direct expeditious fresh decision on merits by the assessing authority.
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