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...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
HC dismissed the writ petition challenging demand on alleged fraudulent availment of ITC, holding that writ jurisdiction is ordinarily not exercised in such matters involving complex factual disputes, voluminous evidence and detailed departmental orders. The Court rejected the plea of violation of natural justice, noting that notices were served and reply was filed by the petitioner. Following its earlier decision relating to the same impugned order, HC directed the petitioner to avail the statutory appellate remedy under s.107 CGST Act. If the appeal is filed with requisite pre-deposit by 5 January 2026, it shall be heard on merits without being treated as time-barred.
HC dismissed the writ petition challenging demand on alleged fraudulent availment of ITC, holding that writ jurisdiction is ordinarily not exercised in such matters involving complex factual disputes, voluminous evidence and detailed departmental orders. The Court rejected the plea of violation of natural justice, noting that notices were served and reply was filed by the petitioner. Following its earlier decision relating to the same impugned order, HC directed the petitioner to avail the statutory appellate remedy under s.107 CGST Act. If the appeal is filed with requisite pre-deposit by 5 January 2026, it shall be heard on merits without being treated as time-barred.
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