Charity-run tree plantation and maintenance for environmental preservation qualifies as "charitable activity", making supplies GST-exempt under Notifi...
Drawings/designs supply and erection supervision fees from German contractor: designs non-taxable; supervision taxed as FTS/PE depending on six-month ...
Entitlement to input tax credit was reconsidered in light of subsequent statutory insertions of Sections 16(5) and 16(6); because the impugned order denied credit solely on the ground of belated availment under Section 16(4), the HC remitted the matter for fresh adjudication so the respondent must re-examine entitlement on merits leaving aside the belated-availment ground and decide after hearing the petitioner. The court granted conditional interim relief by directing the petitioner to pay amounts due for belated returns and file a reply within 30 days; on compliance and absence of other arrears the bank attachment will be lifted pending final adjudication.
Entitlement to input tax credit was reconsidered in light of subsequent statutory insertions of Sections 16(5) and 16(6); because the impugned order denied credit solely on the ground of belated availment under Section 16(4), the HC remitted the matter for fresh adjudication so the respondent must re-examine entitlement on merits leaving aside the belated-availment ground and decide after hearing the petitioner. The court granted conditional interim relief by directing the petitioner to pay amounts due for belated returns and file a reply within 30 days; on compliance and absence of other arrears the bank attachment will be lifted pending final adjudication.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4821 
Join Channel 
