BCD exemption for specified display assembly inputs extended for automotive, medical and industrial applications, with defined exclusions and sunset d...
Prospective valuation amendment limits reassessment: unamended fair market value reference could not justify reopening based on a registered valuer's ...
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Validity of summons issued u/s 70 - Proper officer - The High court examined Section 6(2)(b) of the CGST Act and determined that its scope differed from that of Section 70. While Section 6(2)(b) deals with the initiation of proceedings on a subject matter, Section 70 empowers the issuance of summons for inquiry purposes. The court held that the two provisions should not be conflated, and the power to issue summons under Section 70 was not barred by Section 6(2)(b). Consequently, the court dismissed the petitioner's writ petition, ruling it to be devoid of merit.
Validity of summons issued u/s 70 - Proper officer - The High court examined Section 6(2)(b) of the CGST Act and determined that its scope differed from that of Section 70. While Section 6(2)(b) deals with the initiation of proceedings on a subject matter, Section 70 empowers the issuance of summons for inquiry purposes. The court held that the two provisions should not be conflated, and the power to issue summons under Section 70 was not barred by Section 6(2)(b). Consequently, the court dismissed the petitioner's writ petition, ruling it to be devoid of merit.
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