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 HC held that invoking the extended period of limitation u/s 74 of the CGST Act is a jurisdictional aspect in the present case. The petitioner has been paying GST at 5% under Entry No. 181-A for the product in question since 2017, while paying higher GST at 12% for different products. As Entry No. 181-A is not different from the similarly worded sub-heading 3003.31 of the Central Excise Tariff Act, 1985, which has been repeatedly interpreted contrary to the allegations in the show cause notice, the aspect of invoking the extended period requires consideration along with the binding nature of the GST Council's deliberations. The HC found the issues raised to be jurisdictional and issued notice for further consideration.
The HC held that invoking the extended period of limitation u/s 74 of the CGST Act is a jurisdictional aspect in the present case. The petitioner has been paying GST at 5% under Entry No. 181-A for the product in question since 2017, while paying higher GST at 12% for different products. As Entry No. 181-A is not different from the similarly worded sub-heading 3003.31 of the Central Excise Tariff Act, 1985, which has been repeatedly interpreted contrary to the allegations in the show cause notice, the aspect of invoking the extended period requires consideration along with the binding nature of the GST Council's deliberations. The HC found the issues raised to be jurisdictional and issued notice for further consideration.
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