Delayed judgment pronouncement alone does not invalidate Tribunal orders, while rectification cannot reopen evidence or negate confiscation-related pe...
Agricultural-land reinvestment qualifies when transfer consideration precedes replacement purchase, while unexamined claims may be reassessed on escap...
Bona fide public fixed-deposit explanations prevent concealment penalties where unexplained-credit additions lack independent evidence of undisclosed ...
Factory-consumption condition restricts solar module parts exemption and excludes imported aluminium profiles fabricated outside the production factor...
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Input tax credit for invoices from the covered period is regularised under section 16(5), retrospectively effective from 1 July 2017, where the relevant returns were filed by 30 November 2021. Credit relating to July 2018 through March 2020, including financial year 2019-20 invoices, cannot be denied solely because returns were filed after the original deadline. Orders denying the credit were quashed and remitted for re-adjudication under section 16(5) after hearing, including reconsideration of Electronic Credit Ledger blocking. Further coercive action was restrained pending re-adjudication.
Input tax credit for invoices from the covered period is regularised under section 16(5), retrospectively effective from 1 July 2017, where the relevant returns were filed by 30 November 2021. Credit relating to July 2018 through March 2020, including financial year 2019-20 invoices, cannot be denied solely because returns were filed after the original deadline. Orders denying the credit were quashed and remitted for re-adjudication under section 16(5) after hearing, including reconsideration of Electronic Credit Ledger blocking. Further coercive action was restrained pending re-adjudication.
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