Proof of foreign public documents requires originals or certified diplomatic/notarial copies; inspection must occur in-magna presence and cross-examin...
Prior Sanction Requirement: absence of prescribed approval invalidates reassessment notice; limitation also bars notice if escaped income below thresh...
Eligibility for exemption depends on strict construction of the product description; reapers without binder are ineligible, but confiscation and penal...
Blocking of input tax credit could not be sustained where the impugned action rested solely on cancellation of GST registration and that registration was later restored. Once the cancellation ceased to exist, the foundation for blocking the credit disappeared, and the communication was liable to be withdrawn. The HC therefore quashed the blocking communication and held the petitioner entitled to utilise the input tax credit in accordance with law. Other contentions were not examined on merits and were left open.
Blocking of input tax credit could not be sustained where the impugned action rested solely on cancellation of GST registration and that registration was later restored. Once the cancellation ceased to exist, the foundation for blocking the credit disappeared, and the communication was liable to be withdrawn. The HC therefore quashed the blocking communication and held the petitioner entitled to utilise the input tax credit in accordance with law. Other contentions were not examined on merits and were left open.
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