Transitioned CENVAT credit may validly satisfy mandatory pre-deposit requirements for legacy service tax appeals through Electronic Credit Ledger debi...
Building-plan sanction charges require statutory authority; unauthorised fees and GST were quashed, while labour cess must follow prescribed collectio...
Pure-agent exclusion fails where hotel booking facilitators receive third-party services themselves, making entire customer consideration taxable as r...
Transfer pricing requires evidence for AMP transactions, functionally reliable comparables, and appropriate aggregation or Berry Ratio benchmarking me...
Revisionary jurisdiction cannot reopen share capital assessments where adequate inquiry supports a permissible view and no independent error is establ...
Reassessment jurisdiction fails where unverified portal information is aggregated without examining the taxpayer's explanation or relevance of entries...
Statutory sanction for delayed reassessment requires approval from the prescribed authority; approval by an inferior authority invalidates jurisdictio...
Petitioner sought declaration that it is not required to obtain NOC from Narcotics Commissioner for exporting its product containing Methyl Ethyl Ketone (MEK). Issue was whether the product is covered under Schedule-B of the 2013 Order, which could lead to confiscation and penalty. Court held that Customs authorities issued show-cause notice, and Petitioner will have opportunity to comment on Commissioner's opinion during adjudication. Granting declaration before adjudication would be inappropriate. Petition was filed before show-cause notice, but this is irrelevant. Writ petitions should not be entertained routinely against show-cause notices unless there is absolute lack of jurisdiction. Petitioner should respond to notice and raise all grounds, with jurisdictional issues initially adjudicated by issuing authority. Litigation against show-cause notices should not be encouraged. Petition dismissed with liberty to reply to notice and face adjudication proceedings.
Petitioner sought declaration that it is not required to obtain NOC from Narcotics Commissioner for exporting its product containing Methyl Ethyl Ketone (MEK). Issue was whether the product is covered under Schedule-B of the 2013 Order, which could lead to confiscation and penalty. Court held that Customs authorities issued show-cause notice, and Petitioner will have opportunity to comment on Commissioner's opinion during adjudication. Granting declaration before adjudication would be inappropriate. Petition was filed before show-cause notice, but this is irrelevant. Writ petitions should not be entertained routinely against show-cause notices unless there is absolute lack of jurisdiction. Petitioner should respond to notice and raise all grounds, with jurisdictional issues initially adjudicated by issuing authority. Litigation against show-cause notices should not be encouraged. Petition dismissed with liberty to reply to notice and face adjudication proceedings.
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