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...
A writ petition challenging detention and penalty under s.129(1)(a) and s.129(1)(b) of the GST Act was held not maintainable due to an efficacious statutory appeal under s.107, as the case did not fall within recognised exceptions to the alternate-remedy rule; disputed facts regarding alleged denial of personal hearing could not be satisfactorily resolved on affidavits, and the action was not shown to be wholly without jurisdiction, despite reliance on the hearing requirement for GST MOV-9. Consequently, the petitioner was relegated to appeal, with a direction for expeditious disposal if filed promptly. To prevent spoilage of perishable goods, release of goods and conveyance was ordered upon payment of penalty under s.129(1)(a) and furnishing a bank guarantee securing the balance under s.129(1)(b). - HC
A writ petition challenging detention and penalty under s.129(1)(a) and s.129(1)(b) of the GST Act was held not maintainable due to an efficacious statutory appeal under s.107, as the case did not fall within recognised exceptions to the alternate-remedy rule; disputed facts regarding alleged denial of personal hearing could not be satisfactorily resolved on affidavits, and the action was not shown to be wholly without jurisdiction, despite reliance on the hearing requirement for GST MOV-9. Consequently, the petitioner was relegated to appeal, with a direction for expeditious disposal if filed promptly. To prevent spoilage of perishable goods, release of goods and conveyance was ordered upon payment of penalty under s.129(1)(a) and furnishing a bank guarantee securing the balance under s.129(1)(b). - HC
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