Revenue authority mandates using scheme-specific reversal procedures, not revising original entries, for instrument-based trade/customs benefits effec...
Transaction value under s.15(1) governs unrelated sales; valuation between related parties per Rule 28; consignment note required for unregistered rec...
Jurisdiction challenge to assessment orders passed by different...
Jurisdiction challenge rejected for non-participation. 10% deposit within 8 weeks for fresh hearing. File replies in 12 weeks. Final order in 2 months.
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GSTAugust 6, 2024Case LawsHC
Jurisdiction challenge to assessment orders passed by different officer from investigating officer. Petitioner negligent in non-participation in proceedings emanating from notices. Opportunity given subject to 10% disputed tax deposit within 8 weeks. Impugned quashed orders treated as addendum to notices. Petitioner to file separate replies within 12 weeks. Final orders on merits to be passed within 2 months thereafter. Petition disposed.
Jurisdiction challenge to assessment orders passed by different officer from investigating officer. Petitioner negligent in non-participation in proceedings emanating from notices. Opportunity given subject to 10% disputed tax deposit within 8 weeks. Impugned quashed orders treated as addendum to notices. Petitioner to file separate replies within 12 weeks. Final orders on merits to be passed within 2 months thereafter. Petition disposed.
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