Doctrine of approbate and reprobate: challenge inconsistent GST adjudication that accepts then rejects the same evidence on appeal.
The article explains that GST adjudicating authorities sometimes accept evidence or factual positions (for example, a CA certificate or recognition of transitional Input Tax Credit) during verification but thereafter adopt contradictory findings when confirming demand. It argues that such inconsistent positions can be challenged at first appeal by invoking the Approbate and Reprobate doctrine and estoppel, pressing the appellate forum to reconcile internal contradictions in the order-in-original rather than sustaining arbitrary demands. (AI Summary)

Movability of telecom towers permits input tax credit by excluding them from immovable property GST restriction.
Telecom towers and pre fabricated buildings that can be dismantled, relocated, and sold fail the tests of permanency and permanent beneficial enjoyment and thus qualify as movable property under the Transfer of Property Act and General Clauses Act. Fixation solely to ensure operational stability indicates attachment for functionality, not permanent assimilation with land. As a consequence, restrictions on input tax credit limited to immovable property do not apply to such towers and shelters, affecting eligibility for credit under service tax and GST regimes. (AI Summary)