Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
The HC adjudicated writ petitions challenging the constitutional validity of Clause 2 of Circular No. 181/13/2022-GST dated 10.11.2022 issued under Section 54(3) of the CGST Act, 2017, concerning refund of unutilised input tax credit under the inverted duty structure. Concurring with the view of another HC, it held that the Circular is ultra vires to the extent it retrospectively applies restrictions introduced by the Notification dated 13.07.2022 to all refund applications filed on or after 18.07.2022. The HC found no distinguishing circumstance or justification advanced by the revenue. Accordingly, the writ petitions were allowed, and the proceedings initiated vide notice dated 04.06.2024 were quashed.
The HC adjudicated writ petitions challenging the constitutional validity of Clause 2 of Circular No. 181/13/2022-GST dated 10.11.2022 issued under Section 54(3) of the CGST Act, 2017, concerning refund of unutilised input tax credit under the inverted duty structure. Concurring with the view of another HC, it held that the Circular is ultra vires to the extent it retrospectively applies restrictions introduced by the Notification dated 13.07.2022 to all refund applications filed on or after 18.07.2022. The HC found no distinguishing circumstance or justification advanced by the revenue. Accordingly, the writ petitions were allowed, and the proceedings initiated vide notice dated 04.06.2024 were quashed.
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