Search and seizure: abatement of earlier search bars use of prior seized material in later search-based assessments; relief limited to new documents f...
Admission of additional evidence under remand rules must await a meaningful remand report; failure to do so breaches natural justice and mandates rema...
Rule 86A of the GST Rules permits only a temporary restriction on debit of input tax credit actually available in the electronic credit ledger; it does not authorise the Commissioner or an authorised officer to create a negative balance or block credit beyond the amount standing to the taxpayer's credit. Following earlier High Court precedent and aligned decisions of other High Courts, the Court held that availability of credit is a condition precedent for invoking the rule. The negative blocking of the taxpayer's electronic credit ledger was therefore unsustainable, though the authorities were left free to pursue other lawful recovery through statutory remedies.
Rule 86A of the GST Rules permits only a temporary restriction on debit of input tax credit actually available in the electronic credit ledger; it does not authorise the Commissioner or an authorised officer to create a negative balance or block credit beyond the amount standing to the taxpayer's credit. Following earlier High Court precedent and aligned decisions of other High Courts, the Court held that availability of credit is a condition precedent for invoking the rule. The negative blocking of the taxpayer's electronic credit ledger was therefore unsustainable, though the authorities were left free to pursue other lawful recovery through statutory remedies.
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