Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
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Validity of demand notice issued under the Revenue Recovery Act - The appellant, not having availed the alternate remedy under the statute, cannot feign ignorance of the statutory scheme under the GST Act, which accords a finality to those orders that have not been appealed against. The said statutory scheme of finality is not one that the learned Single Judge could have ignored either while considering whether or not to entertain the Writ Petition. - HC
Validity of demand notice issued under the Revenue Recovery Act - The appellant, not having availed the alternate remedy under the statute, cannot feign ignorance of the statutory scheme under the GST Act, which accords a finality to those orders that have not been appealed against. The said statutory scheme of finality is not one that the learned Single Judge could have ignored either while considering whether or not to entertain the Writ Petition. - HC
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