The issue was whether buyers can claim ITC when suppliers default on tax payment. The court upheld denial, emphasizing ITC is conditional on actual tax payment.
The issue was denial of capital gains exemption due to claim under wrong section. The tribunal held that a genuine claim cannot be rejected merely for citing an incorrect provision and remanded the case.
The article explains when GSTAT appeals are maintainable and outlines key filing conditions. It highlights timelines, pre-deposit rules, and procedural requirements for valid appeals.
The issue was whether penalty for misreporting can be imposed without specifying the applicable clause. The tribunal held such penalty invalid and ordered its deletion.
The Court held that a photocopy of a power of attorney cannot be relied upon without fulfilling legal requirements for secondary evidence. As the authority to sell was not established, the sale deeds were declared invalid.
The issue involved seeking permission for regular religious gatherings at private premises. The Court held that such use is not protected if it affects public order and can be regulated. The key takeaway is that private worship is allowed, but organized gatherings are subject to legal restrictions.
The Court examined whether the matter required immediate intervention. It held that the issues deserved consideration and granted ad-interim relief. This ensures status quo until final adjudication.
The Court noted that the taxpayer could not upload large volumes of documents due to technical limits. It held that authorities should adopt a practical and humane approach, including on-site verification. Failure to do so vitiates proceedings.
The reform consolidates TDS provisions into a structured system and introduces digital compliance mechanisms. It enhances clarity, reduces errors, and improves reporting efficiency.
The issue was whether reassessment notice issued without approval from the correct authority is valid. The tribunal held it invalid and quashed the assessment for lack of jurisdiction.
