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...
Petitioners sought accommodation for videography of statement recordings and presence of counsel during summons in a GST summons inquiry, asserting genuine transactions, banked payments, and pending appeals by suppliers. The petitioner with serious illness sought humanitarian consideration; petitioners offered cooperation. The court accepted a limited, non precedential accommodation-permitting videography and humane treatment consistent with cooperation-and directed disposal on terms similar to a prior coordinate bench order, while noting the relief is exceptional and fact specific.
Petitioners sought accommodation for videography of statement recordings and presence of counsel during summons in a GST summons inquiry, asserting genuine transactions, banked payments, and pending appeals by suppliers. The petitioner with serious illness sought humanitarian consideration; petitioners offered cooperation. The court accepted a limited, non precedential accommodation-permitting videography and humane treatment consistent with cooperation-and directed disposal on terms similar to a prior coordinate bench order, while noting the relief is exceptional and fact specific.
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