Pre-enactment land-sale agreements escape stamp-duty value substitution where substantial banking-channel consideration was received before Section 43...
Customs valuation and classification require comparable evidence and assessment of imported goods in their actual condition, invalidating related pena...
HC dismissed the writ petition challenging a Show Cause Notice under CGST Act for fraudulent Input Tax Credit. The court held that the case involves complex factual issues requiring deeper evidentiary examination, and the petitioner must pursue statutory remedy through appellate proceedings under Section 107 of CGST Act. The court noted no jurisdictional defect or arbitrary action by the tax authorities and directed the petitioner to file an appeal with mandatory pre-deposit by the specified date, effectively relegating the dispute to the appropriate appellate forum for comprehensive adjudication.
HC dismissed the writ petition challenging a Show Cause Notice under CGST Act for fraudulent Input Tax Credit. The court held that the case involves complex factual issues requiring deeper evidentiary examination, and the petitioner must pursue statutory remedy through appellate proceedings under Section 107 of CGST Act. The court noted no jurisdictional defect or arbitrary action by the tax authorities and directed the petitioner to file an appeal with mandatory pre-deposit by the specified date, effectively relegating the dispute to the appropriate appellate forum for comprehensive adjudication.
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