Classification of imported salvaged shaft pieces as ship parts confirmed, reassessment time-barred and appeal allowed restoring original classificatio...
Scope of intermediary status for data hosting services: tribunal finds provider not intermediary, services exported and not taxable, limited remand on...
CENVAT credit availability after omission of Rule 12B in textiles confirmed; late addendum to SCN introducing new grounds held time-barred and invalid...
Bona fide correction of GST return particulars and invoice classification errors cannot be denied merely because the taxpayer seeks to amend an earlier disclosure. The High Court treated the issue as covered by prior decisions and held that the sole basis of the show-cause notice, namely refusal to accept the corrected returns, was unsustainable. As that foundation failed, the notice and all consequential proceedings could not survive. The Court quashed the notice and directed acceptance of the corrected returns, with further action to proceed in accordance with law.
Bona fide correction of GST return particulars and invoice classification errors cannot be denied merely because the taxpayer seeks to amend an earlier disclosure. The High Court treated the issue as covered by prior decisions and held that the sole basis of the show-cause notice, namely refusal to accept the corrected returns, was unsustainable. As that foundation failed, the notice and all consequential proceedings could not survive. The Court quashed the notice and directed acceptance of the corrected returns, with further action to proceed in accordance with law.
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