Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Blocking of input tax credit under Rule 86-A requires the competent authority to record reasons to believe in writing before exercising the power. The High Court held that a bare statement alleging fraudulent availment of ITC, without disclosure of the supporting reasons in the order itself, is a jurisdictional defect. Reasons supplied later through affidavit or instructions could not cure the invalidity, because the legality of the order must be tested on the reasons recorded at the time of decision. The blocking order was set aside, with liberty to pass a fresh order in accordance with law.
Blocking of input tax credit under Rule 86-A requires the competent authority to record reasons to believe in writing before exercising the power. The High Court held that a bare statement alleging fraudulent availment of ITC, without disclosure of the supporting reasons in the order itself, is a jurisdictional defect. Reasons supplied later through affidavit or instructions could not cure the invalidity, because the legality of the order must be tested on the reasons recorded at the time of decision. The blocking order was set aside, with liberty to pass a fresh order in accordance with law.
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