Retrospective application of beneficial circulars upheld, binding officers and granting post adjudication relief where adjudication occurred after cir...
Admissibility of Investigation Statements requires witness examination before the adjudicating authority; otherwise statements cannot sustain a penalt...
Transaction value and connected person treatment in excise valuation: proprietary concerns not inter connected undertakings, relief on valuation and c...
Appointment of Registrars as adjudicating officers under Companies Act reallocates territorial jurisdiction and sets appeal route to Regional Director...
Composite supply of drilling services and site specific chemicals characterised as composite supply; prior advance rulings set aside, tax rate left op...
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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