Interactive flat panels meeting automatic data processing conditions are distinguished from monitors, while later classification clarifications apply ...
Statutory transfer formalities invalidated alleged share and property transfers, while retrospective record manipulation constituted oppression and mi...
Provisional attachment of laundered funds and equivalent-value property sustained, with statutory protection limited to pension, gratuity and providen...
Petitioner challenged the show-cause notice (SCN) in Form GST DRC-01, alleging that respondents sought to levy GST at 28% instead of the prevalent 18% rate paid since 2017. The court held that mere issuance of the SCN to the petitioner and not to counterparts cannot be deemed unlawful. Writ jurisdiction cannot be invoked solely based on the SCN issuance, as the petitioner has the right to file a reply and be heard before any order is passed. Furthermore, any order passed by the authorities is appealable under the CGST Act. Consequently, the writ petition lacked merit and was dismissed.
Petitioner challenged the show-cause notice (SCN) in Form GST DRC-01, alleging that respondents sought to levy GST at 28% instead of the prevalent 18% rate paid since 2017. The court held that mere issuance of the SCN to the petitioner and not to counterparts cannot be deemed unlawful. Writ jurisdiction cannot be invoked solely based on the SCN issuance, as the petitioner has the right to file a reply and be heard before any order is passed. Furthermore, any order passed by the authorities is appealable under the CGST Act. Consequently, the writ petition lacked merit and was dismissed.
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