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...
Validity of assessment order - Disparity in Returns - The High Court examined the case thoroughly. It noted that the entire tax liability stemmed from the disparity between the petitioner's GSTR 3B return and the auto-populated GSTR 2A return. Considering Circular No.183, which required obtaining a certificate from the supplier, the Court acknowledged that the petitioner eventually obtained the certificate, albeit belatedly. - The High Court, considering the submissions and evidence presented, set aside the impugned order and directed the respondent to provide the petitioner with a fair opportunity to address the tax demand.
Validity of assessment order - Disparity in Returns - The High Court examined the case thoroughly. It noted that the entire tax liability stemmed from the disparity between the petitioner's GSTR 3B return and the auto-populated GSTR 2A return. Considering Circular No.183, which required obtaining a certificate from the supplier, the Court acknowledged that the petitioner eventually obtained the certificate, albeit belatedly. - The High Court, considering the submissions and evidence presented, set aside the impugned order and directed the respondent to provide the petitioner with a fair opportunity to address the tax demand.
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