Transition support services from corporate spinoff for India business segment - TP adjustment deleted; comparables reassessed; goodwill depreciation, ...
Qualification of fire extinguishers as aircraft parts - original duty finding under Notification No.50/2017-Sr.545 vacated; remanded for fresh adjudic...
HC, dealing with allegations of fraudulent availment of ITC, declined to exercise writ jurisdiction in view of the efficacious alternate statutory remedy under the GST appellate mechanism. Relying on the principle that complex factual disputes and voluminous evidence must be examined by the appellate authority, HC relegated the Petitioner to appeal under Section 107 of the CGST Act. Considering the plea of absence of personal hearing and delayed uploading of SCN as issues warranting appellate scrutiny, HC directed that, if appeal with requisite pre-deposit is filed by 15 January 2026, it shall not be rejected on limitation and must be decided on merits. Petition disposed.
HC, dealing with allegations of fraudulent availment of ITC, declined to exercise writ jurisdiction in view of the efficacious alternate statutory remedy under the GST appellate mechanism. Relying on the principle that complex factual disputes and voluminous evidence must be examined by the appellate authority, HC relegated the Petitioner to appeal under Section 107 of the CGST Act. Considering the plea of absence of personal hearing and delayed uploading of SCN as issues warranting appellate scrutiny, HC directed that, if appeal with requisite pre-deposit is filed by 15 January 2026, it shall not be rejected on limitation and must be decided on merits. Petition disposed.
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