Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
An adjudication order alleging ineligible input tax credit on account of a mismatch between GSTR-3B and GSTR-2A could not stand where the authority failed to consider the reconciliation statement specifically furnished by the taxpayer and did not give an effective opportunity to explain the discrepancy. The HC held that, because the dispute was factual and the reply referred to reconciliation material in Annexure-1, the authority was required to re-examine that material before concluding that no reconciliation had been produced. The order was set aside and the matter remitted for fresh consideration after giving the taxpayer an opportunity to explain the ITC mismatch.
An adjudication order alleging ineligible input tax credit on account of a mismatch between GSTR-3B and GSTR-2A could not stand where the authority failed to consider the reconciliation statement specifically furnished by the taxpayer and did not give an effective opportunity to explain the discrepancy. The HC held that, because the dispute was factual and the reply referred to reconciliation material in Annexure-1, the authority was required to re-examine that material before concluding that no reconciliation had been produced. The order was set aside and the matter remitted for fresh consideration after giving the taxpayer an opportunity to explain the ITC mismatch.
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