Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
Wrongful availment and passing on of input tax credit, wrongful availment of IGST refund under Advance Authorisation scheme. Constitutional validity of Notification No. 09/2023-Central Tax dated 31.03.2023 questioned, whether ultra-vires the CGST Act provisions. Held that the challenged order is dated 21.02.2024, and the challenge is on merits. Appeal lies before the Appellate Authority u/s 107 of the CGST Act to examine questions of fact and law. The petition regarding the impugned orders is not entertained. Regarding initiation of proceedings u/s 74 instead of Section 73 of the CGST Act, the Appellate Authority can examine the questions of law while examining the facts. The challenge to the notification dated 31.03.2023 does not arise as no notice was issued u/s 73 of the CGST Act. The present petition is misconceived and dismissed.
Wrongful availment and passing on of input tax credit, wrongful availment of IGST refund under Advance Authorisation scheme. Constitutional validity of Notification No. 09/2023-Central Tax dated 31.03.2023 questioned, whether ultra-vires the CGST Act provisions. Held that the challenged order is dated 21.02.2024, and the challenge is on merits. Appeal lies before the Appellate Authority u/s 107 of the CGST Act to examine questions of fact and law. The petition regarding the impugned orders is not entertained. Regarding initiation of proceedings u/s 74 instead of Section 73 of the CGST Act, the Appellate Authority can examine the questions of law while examining the facts. The challenge to the notification dated 31.03.2023 does not arise as no notice was issued u/s 73 of the CGST Act. The present petition is misconceived and dismissed.
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