Minimum alternate tax exclusions for pre-amendment banking companies and expatriate Indian branch salaries remain outside head office expenditure limi...
Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Petitioner challenged notices issued in Form GST MOV-01 and MOV-07 for not generating e-invoices during transfer of PETN explosives. Court held that petitioner undertook to pay penalty and did not assert goods were exempted. Exemption is a mixed question of fact and law to be examined by respondent. Since notices were issued and petitioner replied, adjudication process should be concluded. Petition disposed of directing respondent to conclude adjudication within four weeks and petitioner permitted to submit reply to revised notice within one week.
Petitioner challenged notices issued in Form GST MOV-01 and MOV-07 for not generating e-invoices during transfer of PETN explosives. Court held that petitioner undertook to pay penalty and did not assert goods were exempted. Exemption is a mixed question of fact and law to be examined by respondent. Since notices were issued and petitioner replied, adjudication process should be concluded. Petition disposed of directing respondent to conclude adjudication within four weeks and petitioner permitted to submit reply to revised notice within one week.
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