Independent manufacturing undertaking eligibility preserves Section 80IA/80IB deductions, while machinery kept ready for use qualifies for depreciatio...
Assessing Officer Satisfaction Requirement Bars Penalty for Cash Receipt in Immovable-Property Sale Cases Where Initiation Lacks Recorded Satisfaction...
Self-assessed import entries remain appealable, while bona fide classification disputes without misdeclaration cannot justify confiscation or penaltie...
Actual-user customs exemption conditions permit turnkey project transfers when imported windmill components are exclusively used for installation and ...
Customs offence disqualification excludes civil contraventions, preventing refusal of a private bonded warehouse licence based solely on monetary pena...
The HC dismissed the petitioner's writ seeking stay of recovery and pre-deposit under section 161 of the CGST Act, holding that established CBIC guidelines govern recovery where the first appeal has been disposed of until the Appellate Tribunal is operational, leaving no substantive relief. The petitioner was granted liberty to comply with the CBIC circular by filing an undertaking with the jurisdictional proper officer undertaking to file an appeal before the Appellate Tribunal when it comes into operation in accordance with section 112 timelines, and to make the statutory pre-deposit under section 112(8) within 15 days of receipt of this order. Petition disposed.
The HC dismissed the petitioner's writ seeking stay of recovery and pre-deposit under section 161 of the CGST Act, holding that established CBIC guidelines govern recovery where the first appeal has been disposed of until the Appellate Tribunal is operational, leaving no substantive relief. The petitioner was granted liberty to comply with the CBIC circular by filing an undertaking with the jurisdictional proper officer undertaking to file an appeal before the Appellate Tribunal when it comes into operation in accordance with section 112 timelines, and to make the statutory pre-deposit under section 112(8) within 15 days of receipt of this order. Petition disposed.
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TaxTMI 
TaxTMI 
of 4897 
