Capital-goods exemption covers plant-modernisation accessories, while the import restriction applies only to earlier capital-goods components and spar...
Constitutional judicial review permits challenges to ECIRs and connected money-laundering proceedings where coercive action affects fundamental intere...
HC ruled that the petitioner must deposit the remaining pre-deposit amount within 30 days under Section 107 of CGST Act, 2017. Upon compliance, the appellate authority shall review the interim reply and supporting documents, and adjudicate the appeal on merits regarding availment of ITC. The petitioner had already deposited Rs. 2.5 crores, satisfying a substantial portion of the mandatory pre-deposit requirement. The petition was disposed of with directions for further procedural steps.
HC ruled that the petitioner must deposit the remaining pre-deposit amount within 30 days under Section 107 of CGST Act, 2017. Upon compliance, the appellate authority shall review the interim reply and supporting documents, and adjudicate the appeal on merits regarding availment of ITC. The petitioner had already deposited Rs. 2.5 crores, satisfying a substantial portion of the mandatory pre-deposit requirement. The petition was disposed of with directions for further procedural steps.
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