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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HC set aside orders from Appellate Authority and Primary Authority regarding disputed Input Tax Credit claims under GST. The court found procedural violations, specifically non-compliance with Sections 107(8) and 107(12) of JGST Act 2017. The Appellate Authority failed to provide mandatory hearing opportunity and issue a reasoned written order stating determination points and decisions. Court noted petitioner had submitted required documents including ASMT-11 response, contradicting respondents' claim of no reply. Matter remanded to Primary Authority with directions to issue hearing notice, consider submitted documents including online ASMT-11 response, and pass reasoned order in accordance with law.
HC set aside orders from Appellate Authority and Primary Authority regarding disputed Input Tax Credit claims under GST. The court found procedural violations, specifically non-compliance with Sections 107(8) and 107(12) of JGST Act 2017. The Appellate Authority failed to provide mandatory hearing opportunity and issue a reasoned written order stating determination points and decisions. Court noted petitioner had submitted required documents including ASMT-11 response, contradicting respondents' claim of no reply. Matter remanded to Primary Authority with directions to issue hearing notice, consider submitted documents including online ASMT-11 response, and pass reasoned order in accordance with law.
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