Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
HC dismissed the writ petition challenging a GST assessment order related to ineligible input tax credit (ITC) from a non-existent taxpayer. The court held that disputed factual issues regarding audit findings and time limitation could not be adjudicated at this stage. The petitioner was granted liberty to prefer a statutory appeal under Section 107 of the GST Act, thereby preserving their right to challenge the order through appropriate appellate mechanisms without prejudicing their substantive legal rights.
HC dismissed the writ petition challenging a GST assessment order related to ineligible input tax credit (ITC) from a non-existent taxpayer. The court held that disputed factual issues regarding audit findings and time limitation could not be adjudicated at this stage. The petitioner was granted liberty to prefer a statutory appeal under Section 107 of the GST Act, thereby preserving their right to challenge the order through appropriate appellate mechanisms without prejudicing their substantive legal rights.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4798
Join Channel
TaxTMI 
