Tax determination against deceased proprietor invalid where no notice to legal representative; appeal rejected without addressing jurisdictional defec...
Revocation of GST registration and permission to file blocked returns; conditional defreezing of bank accounts after security and instalment applicati...
Right to access seized electronic evidence: impugned adjudication treated as additional show cause notice, remand for fresh hearing and return of mate...
Revisability of return invalidation communications under tax procedure affirmed, impugned non revisional finding quashed and matter remitted for fresh...
Section 16(5) was held to contain a non-obstante clause that overrides the time bar in Section 16(4) for the specified financial years, so input tax credit could not be denied solely for delay where the returns were filed before 30.11.2021. Because the impugned order rejected the claim only on the basis of Section 16(4), and the returns had been filed on 30.09.2020, the Court set aside the order-in-original and the show cause notice and remitted the matter for fresh adjudication under Section 16(5), leaving other contentions open.
Section 16(5) was held to contain a non-obstante clause that overrides the time bar in Section 16(4) for the specified financial years, so input tax credit could not be denied solely for delay where the returns were filed before 30.11.2021. Because the impugned order rejected the claim only on the basis of Section 16(4), and the returns had been filed on 30.09.2020, the Court set aside the order-in-original and the show cause notice and remitted the matter for fresh adjudication under Section 16(5), leaving other contentions open.
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