Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
A writ petition against a customs show cause notice based on a tariff classification dispute was declined because the controversy required adjudication by the statutory authority, and the recognised exception for interference at the notice stage, such as absence of jurisdiction or abuse of process, was not made out. The petitioner was left to reply to the notice and pursue the statutory process. A separate natural justice challenge based on absence of a pre-consultation hearing was not entertained in writ jurisdiction because there was no specific pleading, and that contention was left open for consideration by the adjudicating authority.
A writ petition against a customs show cause notice based on a tariff classification dispute was declined because the controversy required adjudication by the statutory authority, and the recognised exception for interference at the notice stage, such as absence of jurisdiction or abuse of process, was not made out. The petitioner was left to reply to the notice and pursue the statutory process. A separate natural justice challenge based on absence of a pre-consultation hearing was not entertained in writ jurisdiction because there was no specific pleading, and that contention was left open for consideration by the adjudicating authority.
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