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...
Held that withheld Fringe Benefit Tax refunds could not be denied due to internal ITBA system failures; the Department's technical incapacity does not extinguish the taxpayer's statutory entitlement to credit of advance tax or to refund. The court ruled that administrative inability to process online rectification or upload manual FBT rectification orders cannot justify indefinite withholding of relief and directed respondents to grant the refund with statutory interest under the Act until payment. The decision emphasises administrative responsibility to effectuate legally due tax relief by manual or alternative means where system functionality fails.
Held that withheld Fringe Benefit Tax refunds could not be denied due to internal ITBA system failures; the Department's technical incapacity does not extinguish the taxpayer's statutory entitlement to credit of advance tax or to refund. The court ruled that administrative inability to process online rectification or upload manual FBT rectification orders cannot justify indefinite withholding of relief and directed respondents to grant the refund with statutory interest under the Act until payment. The decision emphasises administrative responsibility to effectuate legally due tax relief by manual or alternative means where system functionality fails.
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