Restriction of Input Tax Credit under Rule 86A applies only to fraudulently or ineligible availed credit; mere wrongful recipient availment is insuffi...
Business reorganisation requires recognition of successor's modified return; draft orders against dissolved transferor quashed and fresh review direct...
Pre-commencement R&D deduction denied where business had not commenced; deeming benefit requires tangible start of manufacture or commercial exploitat...
CESTAT held that an application to produce additional evidence must be tested under rule 23 by asking whether the documents are needed to enable the Tribunal to pass orders or whether sufficient cause exists. The earlier rejection was defective because it relied only on late filing and absence of good reason, without applying the governing standard. As the documents related to the gold bars in dispute and could assist adjudication, the omission amounted to a mistake apparent from the record. The rejection order was recalled, the application for additional evidence was allowed, and the consequential final order was also recalled for fresh hearing of the appeal.
CESTAT held that an application to produce additional evidence must be tested under rule 23 by asking whether the documents are needed to enable the Tribunal to pass orders or whether sufficient cause exists. The earlier rejection was defective because it relied only on late filing and absence of good reason, without applying the governing standard. As the documents related to the gold bars in dispute and could assist adjudication, the omission amounted to a mistake apparent from the record. The rejection order was recalled, the application for additional evidence was allowed, and the consequential final order was also recalled for fresh hearing of the appeal.
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