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 adjudication denying zero-rated turnover for FY 2019-20 turned on whether the proceedings were time-barred in light of multiple GST notifications extending limitation, whose validity is pending before the apex court and could materially affect the assessment. To avoid conflicting decisions and multiplicity of litigation, the adjudication order was set aside and the matter remitted to the adjudicating authority for fresh consideration and a de novo order in accordance with law, after granting a further opportunity. Relief was made conditional on payment of costs to the legal services authority within six weeks. - HC
Challenge to adjudication denying zero-rated turnover for FY 2019-20 turned on whether the proceedings were time-barred in light of multiple GST notifications extending limitation, whose validity is pending before the apex court and could materially affect the assessment. To avoid conflicting decisions and multiplicity of litigation, the adjudication order was set aside and the matter remitted to the adjudicating authority for fresh consideration and a de novo order in accordance with law, after granting a further opportunity. Relief was made conditional on payment of costs to the legal services authority within six weeks. - HC
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