Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
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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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