Infrastructure facility: energy-efficient public lighting held integral to road projects, qualifying the operator as a developer and eligible for dedu...
Fourth Proviso to Section 153A: extended-period inquiry requires a reasonable, material-based satisfaction that escaped income likely exceeds the thre...
A demand based on belated availment of input tax credit under Section 16(4) could not stand unchanged after the retrospective insertion of Section 16(5) into the GST enactments from 01.07.2017. The Court found that the very defect relied on in the show cause notice and impugned order had been cured by the retrospective amendment, so the matter required reconsideration on merits. The impugned order was quashed and the case was remitted for fresh adjudication, with liberty to the taxpayer to file a proper reply with supporting documents.
A demand based on belated availment of input tax credit under Section 16(4) could not stand unchanged after the retrospective insertion of Section 16(5) into the GST enactments from 01.07.2017. The Court found that the very defect relied on in the show cause notice and impugned order had been cured by the retrospective amendment, so the matter required reconsideration on merits. The impugned order was quashed and the case was remitted for fresh adjudication, with liberty to the taxpayer to file a proper reply with supporting documents.
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