Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Page of 4798
Press 'Enter' after typing page number.
341 to 360 of 95957 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
The HC held that the petition challenging the impugned order involving large-scale fraudulent availing and passing off of Input Tax Credit (ITC) through misuse of provisional GST numbers was not maintainable due to the availability of an alternative remedy. The Court emphasized that an appeal under Section 107 of the CGST Act, 2017, constitutes a comprehensive remedy and must be pursued. Despite the limitation period having lapsed, the Petitioner was granted a one-month extension to file the appeal with the requisite pre-deposit. The matter was adjourned for further hearing accordingly.
The HC held that the petition challenging the impugned order involving large-scale fraudulent availing and passing off of Input Tax Credit (ITC) through misuse of provisional GST numbers was not maintainable due to the availability of an alternative remedy. The Court emphasized that an appeal under Section 107 of the CGST Act, 2017, constitutes a comprehensive remedy and must be pursued. Despite the limitation period having lapsed, the Petitioner was granted a one-month extension to file the appeal with the requisite pre-deposit. The matter was adjourned for further hearing accordingly.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4798
Join Channel
TaxTMI 
