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Pre-enactment land-sale agreements escape stamp-duty value substitution where substantial banking-channel consideration was received before Section 43...
Customs valuation and classification require comparable evidence and assessment of imported goods in their actual condition, invalidating related pena...
The HC rejected the writ petition challenging an intimation of tax issued under Section 73(5) of the KGST/CGST Act, 2017 as premature. The Court noted that the intimation merely ascertained tax with options for the petitioner to either pay with interest or file submissions. The document itself provided an opportunity for the petitioner to respond, and no show cause notice under Section 73(1) or final order under Section 73(9) had yet been issued. The Court concluded that judicial intervention was unwarranted at this preliminary stage of the tax assessment process.
The HC rejected the writ petition challenging an intimation of tax issued under Section 73(5) of the KGST/CGST Act, 2017 as premature. The Court noted that the intimation merely ascertained tax with options for the petitioner to either pay with interest or file submissions. The document itself provided an opportunity for the petitioner to respond, and no show cause notice under Section 73(1) or final order under Section 73(9) had yet been issued. The Court concluded that judicial intervention was unwarranted at this preliminary stage of the tax assessment process.
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