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 petition, holding that the Petitioner must first exhaust appellate remedies under Section 107 of CGST Act before seeking writ jurisdiction. The Court declined to entertain the direct writ petition concerning alleged wrongful Input Tax Credit claims and overvaluation of goods for export incentives. The Petitioner was directed to file an appeal against the impugned order, with the option to adjust the previously deposited 10% pre-deposit amount towards the new appeal's pre-deposit requirement.
HC dismissed the petition, holding that the Petitioner must first exhaust appellate remedies under Section 107 of CGST Act before seeking writ jurisdiction. The Court declined to entertain the direct writ petition concerning alleged wrongful Input Tax Credit claims and overvaluation of goods for export incentives. The Petitioner was directed to file an appeal against the impugned order, with the option to adjust the previously deposited 10% pre-deposit amount towards the new appeal's pre-deposit requirement.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4794
Join Channel
TaxTMI 
