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...
Maintainability of Writ Petition since GST Appellate Tribunal not constituted - Order Appealable u/s 112 of the CGST/OGST Act, 2017 - Statutory benefit of stay - Ultimately, the court grants relief to the petitioner, ensuring that they are not deprived of their statutory right to appeal. The court orders that the petitioner must be extended the benefit of stay on recovery proceedings, subject to certain conditions. However, the court also emphasizes that this relief is not open-ended, and the petitioner must file their appeal once the Appellate Tribunal is constituted and functional.
Maintainability of Writ Petition since GST Appellate Tribunal not constituted - Order Appealable u/s 112 of the CGST/OGST Act, 2017 - Statutory benefit of stay - Ultimately, the court grants relief to the petitioner, ensuring that they are not deprived of their statutory right to appeal. The court orders that the petitioner must be extended the benefit of stay on recovery proceedings, subject to certain conditions. However, the court also emphasizes that this relief is not open-ended, and the petitioner must file their appeal once the Appellate Tribunal is constituted and functional.
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