Restriction of Input Tax Credit under Rule 86A applies only to fraudulently or ineligible availed credit; mere wrongful recipient availment is insuffi...
Business reorganisation requires recognition of successor's modified return; draft orders against dissolved transferor quashed and fresh review direct...
Challenge concerning detention and release under the UPGST regime, service of statutory notices via an online portal, and remittance for fresh appellate decision. The respondents assert notices and hearing dates were uploaded to the portal, constituting communication; consequence: the appellate process requires remittance for a fresh decision. Presence of parties counsel is treated as imputed knowledge of the interim order; consequence: benefits of the order apply only if the petitioner complies strictly with stipulated timelines and conditions. Writ petition disposed accordingly.
Challenge concerning detention and release under the UPGST regime, service of statutory notices via an online portal, and remittance for fresh appellate decision. The respondents assert notices and hearing dates were uploaded to the portal, constituting communication; consequence: the appellate process requires remittance for a fresh decision. Presence of parties counsel is treated as imputed knowledge of the interim order; consequence: benefits of the order apply only if the petitioner complies strictly with stipulated timelines and conditions. Writ petition disposed accordingly.
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