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Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
The HC dismissed the petition challenging the levy of penalty under Section 122(1)(ii) of the CGST Act, 2017, and related provisions, concerning fraudulent use of a second GST registration. The court found contradictions in the petitioner's claim of non-use of the second registration and noted the petitioner's failure to actively pursue the investigation since 2019. The petition was held to be premature for writ relief due to the necessity of factual inquiry and the expiry of the limitation period under Section 107 of the CGST Act, 2017. The court emphasized the petitioner's responsibility to safeguard its identity and held that the impugned order did not merit interference. The petitioner was directed to avail statutory remedies by filing an appeal within the prescribed time with the requisite pre-deposit.
The HC dismissed the petition challenging the levy of penalty under Section 122(1)(ii) of the CGST Act, 2017, and related provisions, concerning fraudulent use of a second GST registration. The court found contradictions in the petitioner's claim of non-use of the second registration and noted the petitioner's failure to actively pursue the investigation since 2019. The petition was held to be premature for writ relief due to the necessity of factual inquiry and the expiry of the limitation period under Section 107 of the CGST Act, 2017. The court emphasized the petitioner's responsibility to safeguard its identity and held that the impugned order did not merit interference. The petitioner was directed to avail statutory remedies by filing an appeal within the prescribed time with the requisite pre-deposit.
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