Limitation period commencement and procedural inquiry rules: identity-based limitation upheld; complaints by authorised public servants need not attra...
Pre-trial bail granted where custodial period, documentary prosecution, and magistrate-triable offence favor release subject to surety and no witness ...
Allowability of Salary Exemptions: Form 16 entries can substantiate HRA and other salary exemptions, and home loan interest is deductible for a self-o...
Summary assessment based on inspection findings was set aside because the petitioner produced additional material, including e-way bill particulars and ledger extracts, that could explain the alleged discrepancies and support genuineness of the transactions and input tax credit claim. The matter was remitted for fresh consideration, with the authority directed to examine whether the documents established actual supplies and eligibility for input tax credit. Since the registration cancellation was intertwined with the assessment, it was also set aside and registration was ordered to be restored, subject to further lawful orders after reconsideration of the material produced.
Summary assessment based on inspection findings was set aside because the petitioner produced additional material, including e-way bill particulars and ledger extracts, that could explain the alleged discrepancies and support genuineness of the transactions and input tax credit claim. The matter was remitted for fresh consideration, with the authority directed to examine whether the documents established actual supplies and eligibility for input tax credit. Since the registration cancellation was intertwined with the assessment, it was also set aside and registration was ordered to be restored, subject to further lawful orders after reconsideration of the material produced.
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