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...
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The HC dismissed a writ petition challenging an order passed under Section 74(1) of the CGST/KGST Act, 2017 for alleged willful suppression or fraud in tax payment. The petitioner contended that Section 74 was inapplicable as the mistake was rectified through returns and reconciliation statements before proceedings commenced, and argued that the show-cause notice failed to specify circumstances warranting Section 74 invocation. The HC held that since the impugned order was appealable under Section 107 of the CGST Act, the petitioner must exhaust statutory remedies before approaching the court in writ jurisdiction. The petition was disposed of without considering merits, directing the petitioner to pursue available statutory appellate remedies instead of seeking extraordinary writ relief.
The HC dismissed a writ petition challenging an order passed under Section 74(1) of the CGST/KGST Act, 2017 for alleged willful suppression or fraud in tax payment. The petitioner contended that Section 74 was inapplicable as the mistake was rectified through returns and reconciliation statements before proceedings commenced, and argued that the show-cause notice failed to specify circumstances warranting Section 74 invocation. The HC held that since the impugned order was appealable under Section 107 of the CGST Act, the petitioner must exhaust statutory remedies before approaching the court in writ jurisdiction. The petition was disposed of without considering merits, directing the petitioner to pursue available statutory appellate remedies instead of seeking extraordinary writ relief.
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