Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
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The HC dismissed the writ petition challenging the order issued u/s 74 of the Central Goods and Services Tax Act, 2017. The HC held that the correctness of reasons for invoking Section 74 cannot be examined in a writ proceeding as those involve disputed facts. The appropriate remedy against an order u/s 74 is to prefer an appeal u/s 107 of the Act. The HC refused to exercise writ jurisdiction despite reliance on an instruction indicating Section 74 proceedings can be invoked only in case of fraud, willful misstatement or suppression of facts to evade tax.
The HC dismissed the writ petition challenging the order issued u/s 74 of the Central Goods and Services Tax Act, 2017. The HC held that the correctness of reasons for invoking Section 74 cannot be examined in a writ proceeding as those involve disputed facts. The appropriate remedy against an order u/s 74 is to prefer an appeal u/s 107 of the Act. The HC refused to exercise writ jurisdiction despite reliance on an instruction indicating Section 74 proceedings can be invoked only in case of fraud, willful misstatement or suppression of facts to evade tax.
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