Steel-timber construction shuttering/formwork tariff classification dispute: essential character held steel, classified as shuttering under Heading 73...
Family-linked property purchases using fabricated loan agreements and benami-style arrangements held to be crime proceeds; attachment upheld, appeal d...
Charitable tree plantation and maintenance for environmental preservation treated as "charitable activity", exempt from GST under Notification 12/2017...
HC held that the blocking of petitioner's electronic credit ledger under Rule 86A of the CGST/KGST Rules was illegal and unsustainable. The Court found that no pre-decisional hearing was afforded and the impugned order lacked independent, cogent "reasons to believe," being based solely on enforcement reports amounting to impermissible borrowed satisfaction. Relying on binding precedent, HC ruled that these procedural and substantive deficiencies vitiated the exercise of power under Rule 86A. Consequently, the impugned order was quashed and respondents were directed to immediately unblock the petitioner's electronic credit ledger to enable filing of returns. The writ petition was allowed.
HC held that the blocking of petitioner's electronic credit ledger under Rule 86A of the CGST/KGST Rules was illegal and unsustainable. The Court found that no pre-decisional hearing was afforded and the impugned order lacked independent, cogent "reasons to believe," being based solely on enforcement reports amounting to impermissible borrowed satisfaction. Relying on binding precedent, HC ruled that these procedural and substantive deficiencies vitiated the exercise of power under Rule 86A. Consequently, the impugned order was quashed and respondents were directed to immediately unblock the petitioner's electronic credit ledger to enable filing of returns. The writ petition was allowed.
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