Transfer-pricing aggregation of distinct support-service and subcontract transactions was rejected, while debt-free receivables attracted no notional ...
Customs exemptions cover photovoltaic assembly machinery and PVF backsheets, while fully declared cleared imports may avoid confiscation and penalties...
Specific tariff classification for LCD devices overrides treatment as electricity-meter parts, defeating differential duty, extended limitation, and p...
Stayed disciplinary punishment does not establish unfitness for insolvency professional registration; reconsideration must disregard mere pendency of ...
The HC declined to exercise writ jurisdiction in a challenge to alleged fraudulent availment of Input Tax Credit, holding the dispute raises factual questions (inspection at the petitioner's registered premise found the petitioner non-existent) more appropriately determined on appeal rather than by writ. The petition was therefore dismissed, but the petitioner was granted liberty to file an appeal by 30 November 2025 subject to making the requisite pre-deposit; the HC directed that the appeal, once filed with the pre-deposit, shall be entertained and adjudicated on merits and shall not be dismissed on the ground of limitation. Petition disposed.
The HC declined to exercise writ jurisdiction in a challenge to alleged fraudulent availment of Input Tax Credit, holding the dispute raises factual questions (inspection at the petitioner's registered premise found the petitioner non-existent) more appropriately determined on appeal rather than by writ. The petition was therefore dismissed, but the petitioner was granted liberty to file an appeal by 30 November 2025 subject to making the requisite pre-deposit; the HC directed that the appeal, once filed with the pre-deposit, shall be entertained and adjudicated on merits and shall not be dismissed on the ground of limitation. Petition disposed.
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