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 rejected the rectification application, finding no procedural fault by the Respondent-Department. The Court held that the petitioner failed to provide substantive reasoning in the application. While granting time until 10th July, 2025 to file an appeal under Section 107 of CGST Act, the Court left open the issue of notification validity, subject to pending Supreme Court and High Court decisions in related matters. The petitioner was advised to pursue remedies through the appellate authority, with the final determination contingent on ongoing judicial proceedings.
HC rejected the rectification application, finding no procedural fault by the Respondent-Department. The Court held that the petitioner failed to provide substantive reasoning in the application. While granting time until 10th July, 2025 to file an appeal under Section 107 of CGST Act, the Court left open the issue of notification validity, subject to pending Supreme Court and High Court decisions in related matters. The petitioner was advised to pursue remedies through the appellate authority, with the final determination contingent on ongoing judicial proceedings.
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