Territorial jurisdiction for money-laundering trials is revised for specified districts, replacing earlier court-area entries under the statutory fram...
GST writ challenges requiring factual verification of input tax credit claims should ordinarily proceed through the statutory appellate remedy. Where adjudication turns on correlating work orders, subcontracts, invoices, payments and evidence of actual execution, the appellate authority may examine both factual and legal questions, including the applicability of a relevant circular; non-reproduction of a reply alone does not establish non-consideration. Specified DGGI officers appointed as Central tax officers may investigate State-assigned taxpayers, particularly in alleged multi-State transaction chains. A common show-cause notice may be adjudicated by the Commissionerate allocated under applicable notifications and allocation criteria. The merits of input tax credit, interest and penalty demands remain open in appeal.
GST writ challenges requiring factual verification of input tax credit claims should ordinarily proceed through the statutory appellate remedy. Where adjudication turns on correlating work orders, subcontracts, invoices, payments and evidence of actual execution, the appellate authority may examine both factual and legal questions, including the applicability of a relevant circular; non-reproduction of a reply alone does not establish non-consideration. Specified DGGI officers appointed as Central tax officers may investigate State-assigned taxpayers, particularly in alleged multi-State transaction chains. A common show-cause notice may be adjudicated by the Commissionerate allocated under applicable notifications and allocation criteria. The merits of input tax credit, interest and penalty demands remain open in appeal.
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