Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
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...
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The HC dismissed the writ petition challenging three Orders-in-Original concerning demands for allegedly fraudulent availment of ITC, holding that factual determinations on fraudulent ITC cannot be adjudicated in writ jurisdiction and noting precedent from higher courts. The Court found non-entertainment of the writ appropriate and declined to interfere on merits for lack of natural justice issues warranting writ relief. The Petitioner was permitted to challenge each O-O by filing statutory appeals; any amounts already deposited are to be adjusted against pre-deposits in those appeals. Petition disposed of.
The HC dismissed the writ petition challenging three Orders-in-Original concerning demands for allegedly fraudulent availment of ITC, holding that factual determinations on fraudulent ITC cannot be adjudicated in writ jurisdiction and noting precedent from higher courts. The Court found non-entertainment of the writ appropriate and declined to interfere on merits for lack of natural justice issues warranting writ relief. The Petitioner was permitted to challenge each O-O by filing statutory appeals; any amounts already deposited are to be adjusted against pre-deposits in those appeals. Petition disposed of.
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