Capital-goods exemption covers plant-modernisation accessories, while the import restriction applies only to earlier capital-goods components and spar...
Constitutional judicial review permits challenges to ECIRs and connected money-laundering proceedings where coercive action affects fundamental intere...
Writ petition filed challenging the order passed by Joint Commissioner of Commercial Taxes (Appeals) regarding levy of Cess while calculating applicable tax u/s 129(1)(a) of KGST and CGST Act. Petitioner did not raise contention regarding levy of Cess before JCCT (Appeals). High Court held since ground regarding levy of Cess raised for first time, opportunity be accorded to petitioner to raise this ground before JCCT (Appeals). Matter remanded to JCCT (Appeals) permitting petitioner to raise ground regarding levy of Cess. Order of JCCT (Appeals) quashed. All other contentions kept open.
Writ petition filed challenging the order passed by Joint Commissioner of Commercial Taxes (Appeals) regarding levy of Cess while calculating applicable tax u/s 129(1)(a) of KGST and CGST Act. Petitioner did not raise contention regarding levy of Cess before JCCT (Appeals). High Court held since ground regarding levy of Cess raised for first time, opportunity be accorded to petitioner to raise this ground before JCCT (Appeals). Matter remanded to JCCT (Appeals) permitting petitioner to raise ground regarding levy of Cess. Order of JCCT (Appeals) quashed. All other contentions kept open.
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