Infrastructure facility: energy-efficient public lighting held integral to road projects, qualifying the operator as a developer and eligible for dedu...
Fourth Proviso to Section 153A: extended-period inquiry requires a reasonable, material-based satisfaction that escaped income likely exceeds the thre...
Where identical invoice-related errors were involved, the Court held that benefit under GST Circular No. 183/15/2022-GST could not be denied merely because the circular referred to earlier years, and it could be extended to financial year 2019-20. It further noted that Circular No. 193/05/2023-GST expressly covered the petitioner's relevant period. On that basis, the adjudication order was quashed and the matter was remanded for fresh consideration in accordance with law and the circulars.
Where identical invoice-related errors were involved, the Court held that benefit under GST Circular No. 183/15/2022-GST could not be denied merely because the circular referred to earlier years, and it could be extended to financial year 2019-20. It further noted that Circular No. 193/05/2023-GST expressly covered the petitioner's relevant period. On that basis, the adjudication order was quashed and the matter was remanded for fresh consideration in accordance with law and the circulars.
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