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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HC allows petition challenging simultaneous GST proceedings, quashing the SCN issued by state authorities under Section 70 and Section 74. The court directed the petitioner to file reply before the central GST authority, considering recent circulars and precedential judgments. The key relief includes: (i) quashing of impugned SCN, (ii) liberty to file comprehensive reply, and (iii) mandate for respondent to reconsider claims in accordance with recent GST circulars and judicial interpretations, particularly regarding input tax credit and valuation for tax payment.
HC allows petition challenging simultaneous GST proceedings, quashing the SCN issued by state authorities under Section 70 and Section 74. The court directed the petitioner to file reply before the central GST authority, considering recent circulars and precedential judgments. The key relief includes: (i) quashing of impugned SCN, (ii) liberty to file comprehensive reply, and (iii) mandate for respondent to reconsider claims in accordance with recent GST circulars and judicial interpretations, particularly regarding input tax credit and valuation for tax payment.
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