Advance-ruling mechanism governs pending GST classification, exemption and taxability disputes, limiting writ review once the specialised forum functi...
Charitable trust income application permits verified capital expenditure but rejects deferred pre-operative claims and requires reconsideration of con...
Reinsurance premium deductions require established regulatory breaches, while independently acquired software qualifies within the computer depreciati...
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ceased to exist, the foundation for blocking the credit disappeared, and the communication was liable to be withdrawn.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ceased to exist, the foundation for blocking the credit disappeared, and the communication was liable to be withdrawn.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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4817 
Join Channel 
