BCD exemption for specified display assembly inputs extended for automotive, medical and industrial applications, with defined exclusions and sunset d...
Prospective valuation amendment limits reassessment: unamended fair market value reference could not justify reopening based on a registered valuer's ...
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The petition is dismissed as an alternative efficacious remedy is available to challenge the impugned order u/s 107 of the GST Act. While violation of natural justice and vires of Section 16(2)(c) are grounds to entertain the writ, disputed questions of fact regarding opportunity of hearing and composite invocation of Section 16(2)(b) and 16(2)(c) necessitate thorough analysis, precluding interference at this stage. The petitioner can raise contentions on merits, including interpretation of Section 16(2)(b) read with Rule 36 and Section 155, before the Appellate Authority u/s 107.
The petition is dismissed as an alternative efficacious remedy is available to challenge the impugned order u/s 107 of the GST Act. While violation of natural justice and vires of Section 16(2)(c) are grounds to entertain the writ, disputed questions of fact regarding opportunity of hearing and composite invocation of Section 16(2)(b) and 16(2)(c) necessitate thorough analysis, precluding interference at this stage. The petitioner can raise contentions on merits, including interpretation of Section 16(2)(b) read with Rule 36 and Section 155, before the Appellate Authority u/s 107.
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