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 GST assessment orders under Section 73(9) CGST/BGST Act, 2017. The petitioner claimed clerical errors caused turnover suppression totaling Rs.4,41,27,934.50 across December 2018 and January 2019 returns, with mismatches between GSTR-3B and GSTR-1 filings. The assessing authority quantified liability for suppressed turnover, wrongful input tax credit utilization, and delayed tax payment. The appellate authority found insufficient evidence per clarificatory circular dated 27.02.2022 and Section 16(2). The HC held the assessment orders contained no natural justice violations or jurisdictional errors, noting available statutory remedy before the Tribunal. The Court declined to exercise extraordinary writ jurisdiction where adequate alternative remedies existed.
The HC dismissed a writ petition challenging GST assessment orders under Section 73(9) CGST/BGST Act, 2017. The petitioner claimed clerical errors caused turnover suppression totaling Rs.4,41,27,934.50 across December 2018 and January 2019 returns, with mismatches between GSTR-3B and GSTR-1 filings. The assessing authority quantified liability for suppressed turnover, wrongful input tax credit utilization, and delayed tax payment. The appellate authority found insufficient evidence per clarificatory circular dated 27.02.2022 and Section 16(2). The HC held the assessment orders contained no natural justice violations or jurisdictional errors, noting available statutory remedy before the Tribunal. The Court declined to exercise extraordinary writ jurisdiction where adequate alternative remedies existed.
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