Pre-enactment land-sale agreements escape stamp-duty value substitution where substantial banking-channel consideration was received before Section 43...
Customs valuation and classification require comparable evidence and assessment of imported goods in their actual condition, invalidating related pena...
The HC disposed of the petition, upholding the imposition of recovery, interest and a substantial penalty arising from a Show Cause Notice dated 31 July 2023, while noting a factual dispute over whether personal hearing was afforded despite the Petitioner having filed a reply on 23 November 2023. Rather than adjudicating the merits, the Court directed the Petitioner to pursue statutory appellate remedy under s.107 of the Central Goods and Services Tax Act, 2017 by 15 December and to comply with the requisite pre-deposit condition. The petition is dismissed/ disposed as infructuous to the extent of the directed appellate route.
The HC disposed of the petition, upholding the imposition of recovery, interest and a substantial penalty arising from a Show Cause Notice dated 31 July 2023, while noting a factual dispute over whether personal hearing was afforded despite the Petitioner having filed a reply on 23 November 2023. Rather than adjudicating the merits, the Court directed the Petitioner to pursue statutory appellate remedy under s.107 of the Central Goods and Services Tax Act, 2017 by 15 December and to comply with the requisite pre-deposit condition. The petition is dismissed/ disposed as infructuous to the extent of the directed appellate route.
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