Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
HC quashes impugned order and accompanying notice/endorsement blocking the petitioner's Electronic Credit Ledger, finding both to be cryptic, laconic and non-speaking, lacking recorded reasons to believe fraud or ineligibility for Input Tax Credit and thereby violative of natural justice. The court holds availability of an appellate remedy does not preclude exercise of its writ jurisdiction under Article 226 given the procedural infirmities. The respondents are directed to unblock the Electronic Credit Ledger immediately, subject to the petitioner maintaining a minimum balance equal to 10% of the tax demand reflected in the impugned order, and respondents are granted liberty to issue a fresh reasoned notice and proceed in accordance with law. Petition allowed.
HC quashes impugned order and accompanying notice/endorsement blocking the petitioner's Electronic Credit Ledger, finding both to be cryptic, laconic and non-speaking, lacking recorded reasons to believe fraud or ineligibility for Input Tax Credit and thereby violative of natural justice. The court holds availability of an appellate remedy does not preclude exercise of its writ jurisdiction under Article 226 given the procedural infirmities. The respondents are directed to unblock the Electronic Credit Ledger immediately, subject to the petitioner maintaining a minimum balance equal to 10% of the tax demand reflected in the impugned order, and respondents are granted liberty to issue a fresh reasoned notice and proceed in accordance with law. Petition allowed.
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