Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
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HC dismissed the writ petition challenging penalty for fraudulent Input Tax Credit (ITC) availment under CGST Act, Section 122(1)(vii). The court held that writ jurisdiction should not be ordinarily exercised in cases involving ITC fraud, citing precedent. The petitioner was directed to pursue appellate remedies under Section 107 of CGST Act and permitted to file appeal by 15th July, 2025 with pre-deposit. The court emphasized that the appeal would be adjudicated on merits and not dismissed on limitation grounds, thereby preserving the petitioner's substantive rights while maintaining procedural integrity.
HC dismissed the writ petition challenging penalty for fraudulent Input Tax Credit (ITC) availment under CGST Act, Section 122(1)(vii). The court held that writ jurisdiction should not be ordinarily exercised in cases involving ITC fraud, citing precedent. The petitioner was directed to pursue appellate remedies under Section 107 of CGST Act and permitted to file appeal by 15th July, 2025 with pre-deposit. The court emphasized that the appeal would be adjudicated on merits and not dismissed on limitation grounds, thereby preserving the petitioner's substantive rights while maintaining procedural integrity.
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