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...
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The HC set aside the impugned order and remanded the matter to respondent No.5 for fresh reconsideration in accordance with law. This decision stemmed from the petitioner's intention to avail benefits under the Amnesty Scheme provided in Section 128(A) of the CGST Act, which offers waiver of interest and penalties for notices issued under Section 73. The Court deemed it just and appropriate to allow the petition through remand, issuing specific directions to guide the respondent's reconsideration of the matter in light of the petitioner's eligibility for amnesty benefits concerning interest and penalty waivers.
The HC set aside the impugned order and remanded the matter to respondent No.5 for fresh reconsideration in accordance with law. This decision stemmed from the petitioner's intention to avail benefits under the Amnesty Scheme provided in Section 128(A) of the CGST Act, which offers waiver of interest and penalties for notices issued under Section 73. The Court deemed it just and appropriate to allow the petition through remand, issuing specific directions to guide the respondent's reconsideration of the matter in light of the petitioner's eligibility for amnesty benefits concerning interest and penalty waivers.
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