International transaction characterisation of domestic divestment of support services business rejected; transaction between resident associated enter...
Minimum Import Price restrictions for Black Pepper, Areca-nuts and Apples upheld; procedural laying failure not fatal, notifications to be placed befo...
Transaction value between related persons requires market-equivalent pricing; importer must prove declared value mirrors ordinary international trade ...
Classification of exported insecticides under export tariff affirmed; reclassification and related penalties set aside and MEIS scrip jurisdiction rec...
The dominant issue was whether a suspension order was justified where alleged fraudulent input tax credit was claimed and the GST registration was later cancelled. The Court noted that the taxpayer had obtained deemed registration, a physical inspection report had already been submitted, and a show cause notice had been issued; despite this, ITC was allegedly claimed thereafter. On these facts, the Court held that continued suspension was unwarranted and set aside the suspension order, while clarifying that the authorities could still proceed with and conclude disciplinary proceedings within three months. - HC
The dominant issue was whether a suspension order was justified where alleged fraudulent input tax credit was claimed and the GST registration was later cancelled. The Court noted that the taxpayer had obtained deemed registration, a physical inspection report had already been submitted, and a show cause notice had been issued; despite this, ITC was allegedly claimed thereafter. On these facts, the Court held that continued suspension was unwarranted and set aside the suspension order, while clarifying that the authorities could still proceed with and conclude disciplinary proceedings within three months. - HC
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