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...
Section 16(2)(c) of the CGST Act was upheld as a cumulative condition for input tax credit, and the purchaser must prove that tax charged on the supply was actually paid to the Government. The Court held that clauses (a) to (d) of Section 16(2) must be read conjointly, that ITC is a statutory concession rather than a vested right, and that non-payment by the supplier cannot be ignored merely because the recipient has the invoice and goods or services. Reading down was refused because the provision is clear, fits the GST scheme, and preserves revenue integrity against fraudulent transactions.
Section 16(2)(c) of the CGST Act was upheld as a cumulative condition for input tax credit, and the purchaser must prove that tax charged on the supply was actually paid to the Government. The Court held that clauses (a) to (d) of Section 16(2) must be read conjointly, that ITC is a statutory concession rather than a vested right, and that non-payment by the supplier cannot be ignored merely because the recipient has the invoice and goods or services. Reading down was refused because the provision is clear, fits the GST scheme, and preserves revenue integrity against fraudulent transactions.
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