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...
Charitable tree plantation and maintenance for environmental preservation treated as "charitable activity", exempt from GST under Notification 12/2017...
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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