Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
Liquidator appointment under Section 34 requires consideration of creditor recommendations, valid professional authorisation, and preservation of vali...
Where a statutory rectification remedy is available against an order disallowing input tax credit, the writ court will not examine whether the claim falls within the retrospectively extended cases at that stage. The Court held that the issue should first be considered by the competent authority in rectification proceedings, particularly where paragraph 3.5 provides such a remedy after an order under section 73 and no appeal has been filed. The writ petition was disposed of without deciding the merits, and the petitioner was given liberty to file a rectification application, which the authority must hear and decide in accordance with law.
Where a statutory rectification remedy is available against an order disallowing input tax credit, the writ court will not examine whether the claim falls within the retrospectively extended cases at that stage. The Court held that the issue should first be considered by the competent authority in rectification proceedings, particularly where paragraph 3.5 provides such a remedy after an order under section 73 and no appeal has been filed. The writ petition was disposed of without deciding the merits, and the petitioner was given liberty to file a rectification application, which the authority must hear and decide in accordance with law.
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