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...
HC upheld the constitutional validity of GST Circulars No. 3/3/2017 and 31/05/2018, dismissing challenges to their procedural legitimacy. The petitioner, lacking direct connection to the investigated firms, failed to establish standing. The court emphasized that challenges to administrative actions, particularly Show Cause Notices (SCNs), require concrete evidence of legal violations. Given the gravity of allegations involved, the court found no justifiable grounds to interfere with ongoing SCN proceedings under CGST Act, 2017. The determination of proper officers for GST functions was deemed valid within statutory framework. Petition dismissed, affirming administrative authority's procedural compliance.
HC upheld the constitutional validity of GST Circulars No. 3/3/2017 and 31/05/2018, dismissing challenges to their procedural legitimacy. The petitioner, lacking direct connection to the investigated firms, failed to establish standing. The court emphasized that challenges to administrative actions, particularly Show Cause Notices (SCNs), require concrete evidence of legal violations. Given the gravity of allegations involved, the court found no justifiable grounds to interfere with ongoing SCN proceedings under CGST Act, 2017. The determination of proper officers for GST functions was deemed valid within statutory framework. Petition dismissed, affirming administrative authority's procedural compliance.
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