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...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
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The HC struck down para 2(2) of Circular No. 181/13/2022-GST dated 10.11.2022 as ultra vires Section 54 of the GST Act and violative of Article 14 of the Constitution. The circular had improperly applied restrictions from the 13.7.2022 notification to all refund applications filed after 13.7.2022, even for periods predating the notification. The Court found this created an arbitrary and discriminatory classification among assessees based solely on filing date, despite applications being within the statutory limitation period. Following its precedent in Ascent Meditech, the HC ruled that such artificial classification was impermissible, particularly as the notification itself had prospective effect commencing July 18, 2022. Petition allowed.
The HC struck down para 2(2) of Circular No. 181/13/2022-GST dated 10.11.2022 as ultra vires Section 54 of the GST Act and violative of Article 14 of the Constitution. The circular had improperly applied restrictions from the 13.7.2022 notification to all refund applications filed after 13.7.2022, even for periods predating the notification. The Court found this created an arbitrary and discriminatory classification among assessees based solely on filing date, despite applications being within the statutory limitation period. Following its precedent in Ascent Meditech, the HC ruled that such artificial classification was impermissible, particularly as the notification itself had prospective effect commencing July 18, 2022. Petition allowed.
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