Agreement-date stamp valuation requires the same registered property, fixed consideration, and qualifying payment; an unrelated prior booking cannot a...
Blocked input tax credit for resort construction remains unavailable; interest follows actual utilisation, while delayed payment attracts statutory pe...
Page of 4883
Press 'Enter' after typing page number.
21 to 40 of 97649 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
HC dismissed the writ petition challenging GST return rectification and liability waiver, citing availability of statutory remedy under Section 107 CGST Act. The court noted petitioner failed to respond to show cause notice dated 27-12-2023, DRC-01A, and jurisdictional Range officer's communications. Following SC precedent in Assistant Commissioner of State Tax case, HC held that where statutory appeal mechanism exists, writ jurisdiction cannot be invoked unless fundamental rights violation or natural justice breach is established. As petitioner neither demonstrated such exceptions nor exhausted available remedies, the petition was disposed of directing petitioner to pursue statutory appeals under CGST Act.
HC dismissed the writ petition challenging GST return rectification and liability waiver, citing availability of statutory remedy under Section 107 CGST Act. The court noted petitioner failed to respond to show cause notice dated 27-12-2023, DRC-01A, and jurisdictional Range officer's communications. Following SC precedent in Assistant Commissioner of State Tax case, HC held that where statutory appeal mechanism exists, writ jurisdiction cannot be invoked unless fundamental rights violation or natural justice breach is established. As petitioner neither demonstrated such exceptions nor exhausted available remedies, the petition was disposed of directing petitioner to pursue statutory appeals under CGST Act.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4883 
