Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
Petitioner challenged recovery of differential Central Excise Duty by enhancing assessable value for bought-out items directly supplied to customers. Respondents failed to adjudicate show cause notice for six years, citing implementation of GST as reason. Court held justification unacceptable as Petitioner attended proceedings post-GST introduction. Respondents provided no evidence of department's non-functioning during GST implementation. Relegating Petitioner to attend delayed show cause notice would be unfair, unreasonable, and abuse of power. High Court exercised jurisdiction under Article 226, disposing of the petition.
Petitioner challenged recovery of differential Central Excise Duty by enhancing assessable value for bought-out items directly supplied to customers. Respondents failed to adjudicate show cause notice for six years, citing implementation of GST as reason. Court held justification unacceptable as Petitioner attended proceedings post-GST introduction. Respondents provided no evidence of department's non-functioning during GST implementation. Relegating Petitioner to attend delayed show cause notice would be unfair, unreasonable, and abuse of power. High Court exercised jurisdiction under Article 226, disposing of the petition.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
