Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
HC order grants interim relief in tax classification dispute. Petitioner challenged GST reclassification from 12% to 18% tariff item, alleging procedural impropriety and violation of natural justice. Court found merit in submissions regarding jurisdictional concerns and arbitrary order issuance. Interim order stayed recovery proceedings, directing respondents to file counter-affidavit within four weeks. Based on CBIC circular and similar precedent from Karnataka HC, court provided temporary relief pending comprehensive review of tax classification and procedural compliance.
Note: It is a system-generated summary and is for quick reference only.