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Article 8 treaty coverage excluded third-party airline support services, while documented demonetisation cash receipts remained accepted business inco...
Functional comparability under TNMM requires highway contract benchmarks to reflect operation, maintenance and transfer activities, requiring fresh be...
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The HC quashed a show-cause notice issued under s.73 of the CGST Act regarding irregularities in transitional credit claimed via TRAN-1. Relying on Usha Martin Limited vs. Additional Commissioner precedent, the court determined that despite the general rule of exhausting statutory remedies before seeking judicial review, writ petitions are maintainable when challenging actions wholly without jurisdiction. The court examined s.174 of the CGST Act and relevant constitutional provisions, concluding that parallel proceedings under both pre-GST and GST regimes for the same transaction would create legal uncertainty. The court held that the impugned show-cause notice was issued without jurisdiction and accordingly allowed the petition.
The HC quashed a show-cause notice issued under s.73 of the CGST Act regarding irregularities in transitional credit claimed via TRAN-1. Relying on Usha Martin Limited vs. Additional Commissioner precedent, the court determined that despite the general rule of exhausting statutory remedies before seeking judicial review, writ petitions are maintainable when challenging actions wholly without jurisdiction. The court examined s.174 of the CGST Act and relevant constitutional provisions, concluding that parallel proceedings under both pre-GST and GST regimes for the same transaction would create legal uncertainty. The court held that the impugned show-cause notice was issued without jurisdiction and accordingly allowed the petition.
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