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...
Violation of natural justice and entitlement to personal hearing is addressed in the context of writ jurisdiction and availability of statutory appellate remedy; where a statutory forum exists and is functional, the writ remedy should be relegated and the statutory appeal procedure followed, including compliance with any conditions attached to filing such appeal (pre-deposit requirement), and the writ court must not bypass those conditions. The petition was disposed directing availing of the appellate forum without expressing opinion on merits, and interlocutory applications stood disposed.
Violation of natural justice and entitlement to personal hearing is addressed in the context of writ jurisdiction and availability of statutory appellate remedy; where a statutory forum exists and is functional, the writ remedy should be relegated and the statutory appeal procedure followed, including compliance with any conditions attached to filing such appeal (pre-deposit requirement), and the writ court must not bypass those conditions. The petition was disposed directing availing of the appellate forum without expressing opinion on merits, and interlocutory applications stood disposed.
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