Condonation of Delay: Tribunal directed condonation where rectification proceedings were pursued, ordering merits adjudication after opportunity to be...
Restriction of Input Tax Credit under Rule 86A applies only to fraudulently or ineligible availed credit; mere wrongful recipient availment is insuffi...
Prima facie discharge of the tax component, together with a clear intention to file the statutory appeal, was held to attract the Section 112(9) bar against recovery. The High Court noted that the Electronic Liability Ledger indicated payment of the tax component covered by the first appellate order, and on that basis recovery proceedings were stayed. The Form GST DRC-13 recovery notices were set aside, and the petitioner was permitted to proceed with the appeal. Liberty was preserved for the revenue to seek further orders if any discrepancy is found in the payment of the tax component.
Prima facie discharge of the tax component, together with a clear intention to file the statutory appeal, was held to attract the Section 112(9) bar against recovery. The High Court noted that the Electronic Liability Ledger indicated payment of the tax component covered by the first appellate order, and on that basis recovery proceedings were stayed. The Form GST DRC-13 recovery notices were set aside, and the petitioner was permitted to proceed with the appeal. Liberty was preserved for the revenue to seek further orders if any discrepancy is found in the payment of the tax component.
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