Transferable duty credit scrips validity and bona fide transferee entitlement to exemption upheld where scrips were subsisting at import, appeals allo...
Classification of knocked down motor vehicle component imports: Notification benefit denied because items are standalone non kit parts requiring subst...
Reassessment against a deceased assessee: procedural defect mandates fresh reassessment; nonresponsive petitioner may be treated as legal representati...
Proceedings initiated under s.74 of the SGST Act were held without jurisdiction because the show cause notice failed to allege the statutory preconditions of fraud, wilful misstatement, or suppression of facts for wrongful or excess availment/utilisation of input tax credit; absent these foundational averments, the authority could not assume s.74 jurisdiction. The record showed actual movement of goods and that returns and tax payments were reflected in GSTR-1, GSTR-2A and GSTR-3B, and the revenue did not specifically deny these compliances, making any adverse inference unjustified. The impugned orders were quashed and the petition was allowed - HC
Proceedings initiated under s.74 of the SGST Act were held without jurisdiction because the show cause notice failed to allege the statutory preconditions of fraud, wilful misstatement, or suppression of facts for wrongful or excess availment/utilisation of input tax credit; absent these foundational averments, the authority could not assume s.74 jurisdiction. The record showed actual movement of goods and that returns and tax payments were reflected in GSTR-1, GSTR-2A and GSTR-3B, and the revenue did not specifically deny these compliances, making any adverse inference unjustified. The impugned orders were quashed and the petition was allowed - HC
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