Imported analyser diagnostic cartridges treated as accessories with analyser system, not standalone diagnostic reagents; extended limitation and penal...
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...
Validity of a show cause notice issued under s.74 of the CGST Act turned on whether the department established fraud, wilful misstatement, or suppression as the causal basis for short payment/ITC irregularity. The court held that s.74 is jurisdictionally invocable only where such culpable intent is traceable; a notice lacking these foundational allegations and supporting material is without jurisdiction and liable to be set aside. On facts, the taxpayer had voluntarily intimated its intent to pay the shortfall prior to the enforcement investigation, negating any inference of fraud or suppression; consequently, denial of ITC by invoking the s.39(9) embargo did not arise. The notice was quashed and the petition allowed - HC
Validity of a show cause notice issued under s.74 of the CGST Act turned on whether the department established fraud, wilful misstatement, or suppression as the causal basis for short payment/ITC irregularity. The court held that s.74 is jurisdictionally invocable only where such culpable intent is traceable; a notice lacking these foundational allegations and supporting material is without jurisdiction and liable to be set aside. On facts, the taxpayer had voluntarily intimated its intent to pay the shortfall prior to the enforcement investigation, negating any inference of fraud or suppression; consequently, denial of ITC by invoking the s.39(9) embargo did not arise. The notice was quashed and the petition allowed - HC
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