Pre-enactment land-sale agreements escape stamp-duty value substitution where substantial banking-channel consideration was received before Section 43...
Customs valuation and classification require comparable evidence and assessment of imported goods in their actual condition, invalidating related pena...
The High Court considered the validity of an assessment order cancelling the petitioner's GST registration. The petitioner lacked access to the GST portal and was unfamiliar with computer resources. The Court noted the cancellation of registration and that the petitioner was not heard despite being offered a personal hearing. The petitioner agreed to pay 10% of the disputed tax demand for a remand. The Court quashed the assessment order, allowing the petitioner to contest the tax demand. The petitioner was directed to remit 10% of the disputed tax demand within two weeks. The petition was disposed of accordingly.
The High Court considered the validity of an assessment order cancelling the petitioner's GST registration. The petitioner lacked access to the GST portal and was unfamiliar with computer resources. The Court noted the cancellation of registration and that the petitioner was not heard despite being offered a personal hearing. The petitioner agreed to pay 10% of the disputed tax demand for a remand. The Court quashed the assessment order, allowing the petitioner to contest the tax demand. The petitioner was directed to remit 10% of the disputed tax demand within two weeks. The petition was disposed of accordingly.
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