Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
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The High Court addressed the issue of Transitional Input Tax Credit time limitation, ruling that availing credit beyond thirty days is inadmissible, leading to tax recovery with interest and penalty. The court discussed the maintainability of a writ petition u/s Article 226 of the Constitution despite alternative remedies. It held that when a writ petition raises a pure legal question without the need for factual investigation, the High Court can entertain it at its discretion. The court can review decisions of subordinate bodies for jurisdictional errors or violations of natural justice. Regarding time limitation, the court interpreted the General Clauses Act to calculate the thirty-day period u/s CGST Act, 2017, excluding the appointed day. Consequently, the court allowed the petition.
The High Court addressed the issue of Transitional Input Tax Credit time limitation, ruling that availing credit beyond thirty days is inadmissible, leading to tax recovery with interest and penalty. The court discussed the maintainability of a writ petition u/s Article 226 of the Constitution despite alternative remedies. It held that when a writ petition raises a pure legal question without the need for factual investigation, the High Court can entertain it at its discretion. The court can review decisions of subordinate bodies for jurisdictional errors or violations of natural justice. Regarding time limitation, the court interpreted the General Clauses Act to calculate the thirty-day period u/s CGST Act, 2017, excluding the appointed day. Consequently, the court allowed the petition.
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