Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
Liquidator appointment under Section 34 requires consideration of creditor recommendations, valid professional authorisation, and preservation of vali...
Income-tax exemption for specified regulatory fees and government grants applies subject to non-commercial activity and continuing compliance conditio...
Digital accessibility audit and remediation deadlines extended, while all other disability-compliance obligations for regulated entities remain unchan...
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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