ODR arbitration participation remains mandatory after failed conciliation, while jurisdictional and maintainability objections stay available before t...
Transparency in technical bid evaluation requires disclosed standards and recorded reasons; opaque scoring invalidated tender awards and required fres...
Automated export obligation extensions remove separate regional applications after committee approval for Advance Authorisation and EPCG authorisation...
International cargo transhipment through Indian ports continues with Customs-controlled storage, re-export safeguards, and coordinated multi-station m...
A HC held that the retrospective insertion of Section 16(5), with a non obstante clause overriding Section 16(4), permitted a registered person to avail input tax credit for the specified financial years if the Section 39 return was filed up to 30.11.2021. Because the return here had been filed on 28.11.2020 for the January to March 2020 period, the claim fell within that extended statutory window and could not be rejected as time-barred under Section 16(4). The impugned order and summary order were set aside, and the matter was remitted for fresh adjudication under Section 16(5), leaving other contentions open.
A HC held that the retrospective insertion of Section 16(5), with a non obstante clause overriding Section 16(4), permitted a registered person to avail input tax credit for the specified financial years if the Section 39 return was filed up to 30.11.2021. Because the return here had been filed on 28.11.2020 for the January to March 2020 period, the claim fell within that extended statutory window and could not be rejected as time-barred under Section 16(4). The impugned order and summary order were set aside, and the matter was remitted for fresh adjudication under Section 16(5), leaving other contentions open.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4824 
Join Channel 
