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...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
The HC dismissed the writ petition challenging imposition of penalty under s.122 CGST, finding fraudulent availment of input tax credit through creation and operation of non-existent bogus firms by the petitioner and associates. The court held that matters involving complex transactions and voluminous evidence arising from investigatory findings are ordinarily unsuitable for writ relief and are more appropriately addressed through statutory appellate remedies; the impugned order is appealable under s.107 CGST. The HC further upheld the validity of Circular No.254/11/2025 appointing the proper officer, observing the Additional Commissioner was empowered to issue the show cause notice under s.122. Writ relief was refused and the petition dismissed.
The HC dismissed the writ petition challenging imposition of penalty under s.122 CGST, finding fraudulent availment of input tax credit through creation and operation of non-existent bogus firms by the petitioner and associates. The court held that matters involving complex transactions and voluminous evidence arising from investigatory findings are ordinarily unsuitable for writ relief and are more appropriately addressed through statutory appellate remedies; the impugned order is appealable under s.107 CGST. The HC further upheld the validity of Circular No.254/11/2025 appointing the proper officer, observing the Additional Commissioner was empowered to issue the show cause notice under s.122. Writ relief was refused and the petition dismissed.
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