International transaction characterisation of domestic divestment of support services business rejected; transaction between resident associated enter...
Minimum Import Price restrictions for Black Pepper, Areca-nuts and Apples upheld; procedural laying failure not fatal, notifications to be placed befo...
Transaction value between related persons requires market-equivalent pricing; importer must prove declared value mirrors ordinary international trade ...
Classification of exported insecticides under export tariff affirmed; reclassification and related penalties set aside and MEIS scrip jurisdiction rec...
HC upheld cancellation of petitioner's GST registration and refusal to condone delay in filing the appeal. It held that there was no violation of principles of natural justice, as the petitioner had been afforded ample opportunity and had made false and contradictory statements on oath regarding his connection with the registered entity. The affidavit in support of delay condonation was found unreliable and devoid of credible explanation, justifying rejection. Observing prima facie that the premises were likely used for issuing fake invoices to claim input tax credit, HC dismissed the petition and imposed costs of Rs. 5,000, payable to a government hospital within four weeks.
HC upheld cancellation of petitioner's GST registration and refusal to condone delay in filing the appeal. It held that there was no violation of principles of natural justice, as the petitioner had been afforded ample opportunity and had made false and contradictory statements on oath regarding his connection with the registered entity. The affidavit in support of delay condonation was found unreliable and devoid of credible explanation, justifying rejection. Observing prima facie that the premises were likely used for issuing fake invoices to claim input tax credit, HC dismissed the petition and imposed costs of Rs. 5,000, payable to a government hospital within four weeks.
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