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...
Export of Wheat Flour and related products subject to online allocation, eligibility criteria, non-transferable six-month authorisations and reporting...
HC applied the amended Section 16(5) to hold that the Section 16(4) time restriction was overridden for invoices or debit notes relating to FY 2018-19, allowing input tax credit to be availed in a return filed up to 30 November 2021. As the challenge based on delay under Section 16(4) no longer survived, the petitioner was entitled to ITC for the relevant period. The matter was disposed of on the petitioner's acceptance of liability for the excess utilised amount and interest, and the order confirming the larger demand was set aside.
HC applied the amended Section 16(5) to hold that the Section 16(4) time restriction was overridden for invoices or debit notes relating to FY 2018-19, allowing input tax credit to be availed in a return filed up to 30 November 2021. As the challenge based on delay under Section 16(4) no longer survived, the petitioner was entitled to ITC for the relevant period. The matter was disposed of on the petitioner's acceptance of liability for the excess utilised amount and interest, and the order confirming the larger demand was set aside.
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