Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
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HC refused interim relief under Section 74 of the W.B.G.S.T./C.G.S.T. Act, 2017, noting alleged suppression of facts to evade tax. The court declined interim protection and directed that Rs. 5,50,62,464, which the appellants/petitioners assert was paid under compulsion but which the Revenue disputes, shall be treated as a deposit and shall abide by the final adjudicatory orders in the writ petition. Observing that over 50% of the tax demand has already been recovered, the court held the Revenue's interest is adequately protected and that the payment exceeds the 10% deposit ordinarily required on appeal, reinforcing treatment as a deposit. The writ petition is listed before the appropriate Bench on 28 November 2025.
HC refused interim relief under Section 74 of the W.B.G.S.T./C.G.S.T. Act, 2017, noting alleged suppression of facts to evade tax. The court declined interim protection and directed that Rs. 5,50,62,464, which the appellants/petitioners assert was paid under compulsion but which the Revenue disputes, shall be treated as a deposit and shall abide by the final adjudicatory orders in the writ petition. Observing that over 50% of the tax demand has already been recovered, the court held the Revenue's interest is adequately protected and that the payment exceeds the 10% deposit ordinarily required on appeal, reinforcing treatment as a deposit. The writ petition is listed before the appropriate Bench on 28 November 2025.
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