Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
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Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
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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