Classification of imported goods as electronic cigarette versus tobacco product reversed for lack of proof; order set aside for jurisdictional overrea...
Reversal of input tax credit in proportion to exempt supply: specificity of show-cause notice required; order set aside, fresh proceedings allowed wit...
In a challenge to an order alleging fraudulent availment of ITC passed without personal hearing, the Court held that such disputes typically involve complex fact and evidence, making writ intervention inappropriate where an efficacious statutory appeal exists; accordingly, it declined to set aside the order on writ merits. Given that the order was received long before the writ was filed and the appeal period had lapsed, the Court nonetheless protected the right to appeal by directing that if an appeal is filed with the requisite pre-deposit by the specified date, it shall not be rejected as time-barred and must be decided on merits; the writ was disposed of. - HC
In a challenge to an order alleging fraudulent availment of ITC passed without personal hearing, the Court held that such disputes typically involve complex fact and evidence, making writ intervention inappropriate where an efficacious statutory appeal exists; accordingly, it declined to set aside the order on writ merits. Given that the order was received long before the writ was filed and the appeal period had lapsed, the Court nonetheless protected the right to appeal by directing that if an appeal is filed with the requisite pre-deposit by the specified date, it shall not be rejected as time-barred and must be decided on merits; the writ was disposed of. - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4819 
Join Channel 
