Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
Substantive entitlement to re-credit of input tax credit cannot be denied merely because the common portal lacks a corresponding functionality. The High Court noted that the department itself accepted that the taxpayer had sought re-credit after rejection of refund claims and had not pursued any further appeal; the only obstacle was the absence of an option to issue PMT-03 or restore the amount to the electronic credit ledger. Once entitlement to re-credit was undisputed, any procedural lapse was immaterial, and the Court directed restoration of the amount through manual intervention. The writ petition was allowed.
Substantive entitlement to re-credit of input tax credit cannot be denied merely because the common portal lacks a corresponding functionality. The High Court noted that the department itself accepted that the taxpayer had sought re-credit after rejection of refund claims and had not pursued any further appeal; the only obstacle was the absence of an option to issue PMT-03 or restore the amount to the electronic credit ledger. Once entitlement to re-credit was undisputed, any procedural lapse was immaterial, and the Court directed restoration of the amount through manual intervention. The writ petition was allowed.
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