Jurisdictional facts in certificate-of-origin discrepancies can support customs show-cause proceedings, leaving factual explanations for departmental ...
Market value for captive electricity consumption follows industrial consumer tariffs, supporting profit computation for the power generation deduction...
HC allows petition challenging blocking of electronic credit ledger under Rule 86A of CGST Rules. The court found the impugned order invalid due to lack of pre-decisional hearing and absence of cogent reasons. The order invoking Section 86A was quashed, directing immediate unblocking of the electronic credit ledger. Respondents retain liberty to proceed against petitioner in accordance with law. Petitioner mandated to appear before respondent on specified date, with automatic revival of proceedings if non-compliance occurs.
HC allows petition challenging blocking of electronic credit ledger under Rule 86A of CGST Rules. The court found the impugned order invalid due to lack of pre-decisional hearing and absence of cogent reasons. The order invoking Section 86A was quashed, directing immediate unblocking of the electronic credit ledger. Respondents retain liberty to proceed against petitioner in accordance with law. Petitioner mandated to appear before respondent on specified date, with automatic revival of proceedings if non-compliance occurs.
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