Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
Liquidator appointment under Section 34 requires consideration of creditor recommendations, valid professional authorisation, and preservation of vali...
Entertainability of petition challenging show cause notice for recovery of taxes, determination of value of supply u/s 15(3)(b) of CGST Act. Allegations of suppressing facts, misstatement regarding non-furnishing outward supplies u/s 37, intention to evade GST from July 2017 to March 2022. Invocation of extended period of limitation based on suppression, misstatement with intent to evade GST. Adjudication on factual issues of suppression, misstatement, onus of proof u/s 15(3)(b) cannot be undertaken in writ jurisdiction. No challenge to circular in prayer. Petition dismissed, time granted till 15 December 2024 to file reply. Personal hearing, reasoned order by 31 January 2025 directed.
Entertainability of petition challenging show cause notice for recovery of taxes, determination of value of supply u/s 15(3)(b) of CGST Act. Allegations of suppressing facts, misstatement regarding non-furnishing outward supplies u/s 37, intention to evade GST from July 2017 to March 2022. Invocation of extended period of limitation based on suppression, misstatement with intent to evade GST. Adjudication on factual issues of suppression, misstatement, onus of proof u/s 15(3)(b) cannot be undertaken in writ jurisdiction. No challenge to circular in prayer. Petition dismissed, time granted till 15 December 2024 to file reply. Personal hearing, reasoned order by 31 January 2025 directed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4788
Join Channel
TaxTMI 
