Inventory write-off and fraudulent/wrongful trading allegations in corporate insolvency led to director liability principles applied and appeal dismis...
Condonation of delay in filing GSTR-3B returns and entitlement to Section 62 benefit results in withdrawal of assessments and revocation of attachment...
Input tax credit mismatch between Form GSTR-3B and Form GSTR-2A had to be reconciled in accordance with Circular No. 183/15/2022-GST before adverse adjudication; where that prescribed procedure was not followed, the adjudication order and consequential demand were set aside and the matter was remitted for fresh consideration from the stage of reply to the show cause notice. The assessee was left free to raise all other contentions in the remanded proceedings.
Input tax credit mismatch between Form GSTR-3B and Form GSTR-2A had to be reconciled in accordance with Circular No. 183/15/2022-GST before adverse adjudication; where that prescribed procedure was not followed, the adjudication order and consequential demand were set aside and the matter was remitted for fresh consideration from the stage of reply to the show cause notice. The assessee was left free to raise all other contentions in the remanded proceedings.
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