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...
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Reasonable opportunity must be given before a fraud-based GST demand is confirmed where input tax credit has already been reversed and revenue interest is otherwise protected. The HC held that the petitioner could not be denied the chance to produce material documents to show genuine supply of goods and to challenge the invocation of Section 74. The impugned order was interfered with only to that limited extent, and the matter was remitted for fresh reconsideration after giving the petitioner a fair opportunity. No finding was returned on the merits of the underlying tax dispute.
Reasonable opportunity must be given before a fraud-based GST demand is confirmed where input tax credit has already been reversed and revenue interest is otherwise protected. The HC held that the petitioner could not be denied the chance to produce material documents to show genuine supply of goods and to challenge the invocation of Section 74. The impugned order was interfered with only to that limited extent, and the matter was remitted for fresh reconsideration after giving the petitioner a fair opportunity. No finding was returned on the merits of the underlying tax dispute.
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