Revenue authority mandates using scheme-specific reversal procedures, not revising original entries, for instrument-based trade/customs benefits effec...
Transaction value under s.15(1) governs unrelated sales; valuation between related parties per Rule 28; consignment note required for unregistered rec...
HC upheld the rejection of the s.161 application and dismissed the challenge to the orders under s.73 of the respective GST enactments insofar as the impugned order dated 25.02.2025 is found to be a detailed adjudicatory determination not warranting exercise of s.161 remedial jurisdiction. The court held that the s.161 rejection is sustainable. The Respondent is directed to pass a fresh order thereafter, conditioned upon the Petitioner's compliance with the stipulated requirements imposed by the Respondent. The writ petition is disposed of accordingly, with no further interference in the impugned assessment order absent such compliance.
HC upheld the rejection of the s.161 application and dismissed the challenge to the orders under s.73 of the respective GST enactments insofar as the impugned order dated 25.02.2025 is found to be a detailed adjudicatory determination not warranting exercise of s.161 remedial jurisdiction. The court held that the s.161 rejection is sustainable. The Respondent is directed to pass a fresh order thereafter, conditioned upon the Petitioner's compliance with the stipulated requirements imposed by the Respondent. The writ petition is disposed of accordingly, with no further interference in the impugned assessment order absent such compliance.
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