Restriction of Input Tax Credit under Rule 86A applies only to fraudulently or ineligible availed credit; mere wrongful recipient availment is insuffi...
Curative petitions were found defective because the registry-communicated defects had not been cured, and the Court nevertheless examined the matter on merits. Applying the parameters laid down in Rupa Ashok Hurra, it held that no case was made out to entertain the petitions, and the request for listing in open court was rejected. The petitions were therefore dismissed, with the Court indicating that the extraordinary curative jurisdiction was not available on the facts presented.
Curative petitions were found defective because the registry-communicated defects had not been cured, and the Court nevertheless examined the matter on merits. Applying the parameters laid down in Rupa Ashok Hurra, it held that no case was made out to entertain the petitions, and the request for listing in open court was rejected. The petitions were therefore dismissed, with the Court indicating that the extraordinary curative jurisdiction was not available on the facts presented.
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