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Revisionary jurisdiction cannot reopen share capital assessments where adequate inquiry supports a permissible view and no independent error is establ...
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Statutory sanction for delayed reassessment requires approval from the prescribed authority; approval by an inferior authority invalidates jurisdictio...
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Export valuation requires contemporaneous evidence; unrelated invoices cannot prove overvaluation, and dual penalties on firm and partner are impermis...
The HC held that an officer appointed under Section 6 of the Karnataka GST Act qualifies as a proper officer under Section 4 of the IGST Act through cross-empowerment provisions. The court determined that challenges to confiscation orders passed under Section 130 must proceed through statutory appeal mechanisms under Section 107 of KGST rather than writ petitions, following precedents from SC decisions in Falcon Enterprises and Commercial Steel Ltd. The petition was deemed not entertainable due to the existence of alternative statutory remedy. The court disposed of the petition while granting the petitioner 4 weeks to file an appeal under Section 107 KGST read with Section 20 IGST.
The HC held that an officer appointed under Section 6 of the Karnataka GST Act qualifies as a proper officer under Section 4 of the IGST Act through cross-empowerment provisions. The court determined that challenges to confiscation orders passed under Section 130 must proceed through statutory appeal mechanisms under Section 107 of KGST rather than writ petitions, following precedents from SC decisions in Falcon Enterprises and Commercial Steel Ltd. The petition was deemed not entertainable due to the existence of alternative statutory remedy. The court disposed of the petition while granting the petitioner 4 weeks to file an appeal under Section 107 KGST read with Section 20 IGST.
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