(5/5)
cannot be denied merely on the grounds of non-remittance of tax by supplier/dealer on goods/ services supplied to the assessee as the same tax is not reflected in Form GSTR-2A.
(4/5)
that the Assessing Authority gives an opportunity to the petitioner to give evidence in respect of his claim for the input tax credit. The High Court of Kerala has held in the case of Goparaj Gopalakrishnan Pillai vs State Tax Officer-1 that Input tax credit to a dealer
(4/4)
It was held that the statutory period could not be arbitrarily reduced to 7 days by the Assessing Officer therefore, the impugned order was to be set aside.
#GST#tax#IDT
(1/4) @bharat_750
Have you encountered a situation wherein the officer says to make your payment within 7 days even when the Act allows 30 days?
If yes, keep this judgment handy. The HIGH COURT OF BOMBAY held in the matter of
(3/4)
to make payment of such tax along with interest payable u/s 50.
However, in show cause notice only 7 days were given to reply to the notice and on the 8th day impugned order came to be passed.