Revisability of return invalidation communications under tax procedure affirmed, impugned non revisional finding quashed and matter remitted for fresh...
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...
Challenge to detention/confiscation proceedings under the CGST Act on the ground that no notice under s.129(3) was issued and the authority, without determining penalty under s.129, directly initiated confiscation under s.130 in Forms GST MOV-10 and MOV-11, was not adjudicated on merits in writ jurisdiction. The court directed the aggrieved party to file an appeal before the competent appellate authority, with liberty to raise all grounds taken in the writ, and required the appellate authority to decide the appeal on merits and examine the propriety of invoking MOV-10/MOV-11; if filed within 10 days, disposal was directed within 12 weeks - HC
Challenge to detention/confiscation proceedings under the CGST Act on the ground that no notice under s.129(3) was issued and the authority, without determining penalty under s.129, directly initiated confiscation under s.130 in Forms GST MOV-10 and MOV-11, was not adjudicated on merits in writ jurisdiction. The court directed the aggrieved party to file an appeal before the competent appellate authority, with liberty to raise all grounds taken in the writ, and required the appellate authority to decide the appeal on merits and examine the propriety of invoking MOV-10/MOV-11; if filed within 10 days, disposal was directed within 12 weeks - HC
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