Transferable duty credit scrips validity and bona fide transferee entitlement to exemption upheld where scrips were subsisting at import, appeals allo...
Classification of knocked down motor vehicle component imports: Notification benefit denied because items are standalone non kit parts requiring subst...
Reassessment against a deceased assessee: procedural defect mandates fresh reassessment; nonresponsive petitioner may be treated as legal representati...
Retrospective amendment to the GST time limit for availing input tax credit preserved ITC entitlement for financial years 2017-18 to 2020-21 where the return under Section 39 had been filed up to 30.11.2021, despite the bar in Section 16(4). The HC, following its earlier common order on the amended provision, quashed the impugned reversal to the extent it denied ITC solely on limitation and protected the taxpayer from recovery on that basis. It left the Department free to proceed separately on other permissible grounds, including wrong, excess or fake ITC, if established independently of limitation.
Retrospective amendment to the GST time limit for availing input tax credit preserved ITC entitlement for financial years 2017-18 to 2020-21 where the return under Section 39 had been filed up to 30.11.2021, despite the bar in Section 16(4). The HC, following its earlier common order on the amended provision, quashed the impugned reversal to the extent it denied ITC solely on limitation and protected the taxpayer from recovery on that basis. It left the Department free to proceed separately on other permissible grounds, including wrong, excess or fake ITC, if established independently of limitation.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4817 
Join Channel 
