Input tax credit is inadmissible if supplier fails to remit tax and recipient fails to prove physical movement. Issue Whether an assessee is entitled to Input Tax Credit (ITC) under Section 16(2)(c) when the supplier fails to actually remit the tax to the Government, despite the recipient having paid the supplier. Whether the burden of… Read More »
Appellate Tribunal Exercises Statutory Discretion to Refuse Admission for Appeals Where Monetary Value Does Not Exceed Fifty Thousand Rupees Issue Whether the Appellate Tribunal should exercise its statutory discretion under Section 112 to refuse admission of an appeal filed by an individual where the total penalty determined does not exceed ₹50,000. Facts Impugned Order: The… Read More »
Appeal Against CESTAT Order Determining Taxability of Service Lies to Supreme Court Under Section 35L Issue Whether an appeal against a final order of CESTAT determining the taxability of a service is maintainable before the High Court under Section 35G or lies exclusively before the Supreme Court under Section 35L of the Central Excise Act,… Read More »
Interest on delayed GST applies by operation of law, and contractual disputes do not bind tax authorities. Issue Issue I (Interest & Recovery): Whether a court can grant a blanket waiver of interest, penalty, and statutory time limitations for delayed GST returns, or allow return amendments contrary to the statute. Issue II (Contractual Reimbursement): Whether… Read More »