Transfer-pricing aggregation of distinct support-service and subcontract transactions was rejected, while debt-free receivables attracted no notional ...
Customs exemptions cover photovoltaic assembly machinery and PVF backsheets, while fully declared cleared imports may avoid confiscation and penalties...
Specific tariff classification for LCD devices overrides treatment as electricity-meter parts, defeating differential duty, extended limitation, and p...
Stayed disciplinary punishment does not establish unfitness for insolvency professional registration; reconsideration must disregard mere pendency of ...
Indirect corporate control can create related-party status, excluding financial creditors from Committee of Creditors representation, participation an...
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The HC quashed the order blocking the petitioner's Electronic Credit Ledger under Rule 86A of KGST/CGST Rules. The Court found multiple procedural deficiencies: no pre-decisional hearing was provided to the petitioner; the order lacked independent "reasons to believe" as required by law; and the authority impermissibly relied on borrowed satisfaction from enforcement reports. Following K-9-ENTERPRISES precedent, the Court held that mandatory prerequisites under Rule 86A were not fulfilled. The respondents were directed to immediately unblock the petitioner's Electronic Credit Ledger to enable filing of returns. The petition was allowed.
The HC quashed the order blocking the petitioner's Electronic Credit Ledger under Rule 86A of KGST/CGST Rules. The Court found multiple procedural deficiencies: no pre-decisional hearing was provided to the petitioner; the order lacked independent "reasons to believe" as required by law; and the authority impermissibly relied on borrowed satisfaction from enforcement reports. Following K-9-ENTERPRISES precedent, the Court held that mandatory prerequisites under Rule 86A were not fulfilled. The respondents were directed to immediately unblock the petitioner's Electronic Credit Ledger to enable filing of returns. The petition was allowed.
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