Pre-enactment land-sale agreements escape stamp-duty value substitution where substantial banking-channel consideration was received before Section 43...
Customs valuation and classification require comparable evidence and assessment of imported goods in their actual condition, invalidating related pena...
The HC upheld that consolidation of a single show cause notice for multiple assessment years is permissible where the primary allegation is fraudulent availing of input tax credit, as alleged against the Petitioner concerning ITC exceeding Rs. 41 crores. Noting that the primary legal issue aligns with precedent, the Court declined extraordinary relief and disposed of the petition, observing that the impugned order is appealable under Section 107, CGST Act, 2017. The Petitioner was afforded liberty to institute an appeal by 30 September 2025 subject to filing the statutory appeal and making the requisite pre-deposits as mandated by the appellate provisions.
The HC upheld that consolidation of a single show cause notice for multiple assessment years is permissible where the primary allegation is fraudulent availing of input tax credit, as alleged against the Petitioner concerning ITC exceeding Rs. 41 crores. Noting that the primary legal issue aligns with precedent, the Court declined extraordinary relief and disposed of the petition, observing that the impugned order is appealable under Section 107, CGST Act, 2017. The Petitioner was afforded liberty to institute an appeal by 30 September 2025 subject to filing the statutory appeal and making the requisite pre-deposits as mandated by the appellate provisions.
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