Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
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The High Court held that the denial by the respondents to apply Section 129(1)(a) of the CGST/IGST Act based on the clarification dated 31.12.2018 and previous judgments was unjustified. The finding of the authority in Para-4 of its order was essentially factual and solely based on communication from CGST, Delhi regarding initiation of cancellation proceedings, without any evidence on record. The GSTIN status produced by the petitioner indicated a different status from what was claimed by the Delhi authority. Consequently, the impugned demand of penalty order dated 27.09.2024 passed by Respondent No.2 was set aside, and the matter was remanded to the competent authority to pass a fresh order. The writ petition was allowed by way of remand.
The High Court held that the denial by the respondents to apply Section 129(1)(a) of the CGST/IGST Act based on the clarification dated 31.12.2018 and previous judgments was unjustified. The finding of the authority in Para-4 of its order was essentially factual and solely based on communication from CGST, Delhi regarding initiation of cancellation proceedings, without any evidence on record. The GSTIN status produced by the petitioner indicated a different status from what was claimed by the Delhi authority. Consequently, the impugned demand of penalty order dated 27.09.2024 passed by Respondent No.2 was set aside, and the matter was remanded to the competent authority to pass a fresh order. The writ petition was allowed by way of remand.
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