Managerial remuneration disallowance under s.40A(2)(b) challenged over alleged tax-avoidance; appellate decision restored deletion of addition for dir...
Classification of imported goods as electronic cigarette versus tobacco product reversed for lack of proof; order set aside for jurisdictional overrea...
Reversal of input tax credit in proportion to exempt supply: specificity of show-cause notice required; order set aside, fresh proceedings allowed wit...
Failure to consider statutory GST return forms and portal records was held to be a material legal defect; because the appellate authority did not address figures available in GSTR-1, GSTR-9 and GSTR-3B, its omission constituted an abdication of duty and that appellate order was set aside. The adjudicating authority likewise failed to consider the same return records; that adjudication order was set aside and the matter remanded for fresh merits adjudication, with an express right to hearing. Consequentially, no recovery may proceed on the vacated orders and time exclusion for limitation was recorded.
Failure to consider statutory GST return forms and portal records was held to be a material legal defect; because the appellate authority did not address figures available in GSTR-1, GSTR-9 and GSTR-3B, its omission constituted an abdication of duty and that appellate order was set aside. The adjudicating authority likewise failed to consider the same return records; that adjudication order was set aside and the matter remanded for fresh merits adjudication, with an express right to hearing. Consequentially, no recovery may proceed on the vacated orders and time exclusion for limitation was recorded.
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