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Data transmission equipment classification under CTSH 8517 62 remains distinct from residual classification, with exemption evidence requiring scrutin...
The High Court allowed the writ petition by quashing the appellate order dated June 28, 2024, due to procedural irregularities and arbitrary actions in the demand of tax, interest, and penalties u/ss 16(2)(c) and 73 of the GST Act. The Court held that provisions on limitation should be interpreted liberally where genuine hardships are demonstrated, considering judicial precedents supporting such relief. The Court found the petitioner's case meritorious in light of the procedural irregularities and arbitrary nature of the actions taken by the authorities.
The High Court allowed the writ petition by quashing the appellate order dated June 28, 2024, due to procedural irregularities and arbitrary actions in the demand of tax, interest, and penalties u/ss 16(2)(c) and 73 of the GST Act. The Court held that provisions on limitation should be interpreted liberally where genuine hardships are demonstrated, considering judicial precedents supporting such relief. The Court found the petitioner's case meritorious in light of the procedural irregularities and arbitrary nature of the actions taken by the authorities.
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