Insolvency moratorium does not shield company officers from cheque dishonour prosecution for liability arising before corporate insolvency proceedings...
Advance-ruling mechanism governs pending GST classification, exemption and taxability disputes, limiting writ review once the specialised forum functi...
CESTAT set aside the impugned order, finding both the original and appellate adjudicating authorities erred by exceeding the scope of the show cause notice in classifying the imported machines, and confirming demand on grounds not specified in the notice. The second show cause notice was deemed not maintainable as it merely abandoned the first without proper resolution. The Tribunal concluded that the classifications proposed and confirmed were incorrect, as the imported machines fell under a different tariff heading than those considered. As a result, the demand was unsustainable on technical grounds and the appeal was allowed in favor of the appellant, with the contested order annulled.
CESTAT set aside the impugned order, finding both the original and appellate adjudicating authorities erred by exceeding the scope of the show cause notice in classifying the imported machines, and confirming demand on grounds not specified in the notice. The second show cause notice was deemed not maintainable as it merely abandoned the first without proper resolution. The Tribunal concluded that the classifications proposed and confirmed were incorrect, as the imported machines fell under a different tariff heading than those considered. As a result, the demand was unsustainable on technical grounds and the appeal was allowed in favor of the appellant, with the contested order annulled.
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