Retrospective application of beneficial circulars upheld, binding officers and granting post adjudication relief where adjudication occurred after cir...
Admissibility of Investigation Statements requires witness examination before the adjudicating authority; otherwise statements cannot sustain a penalt...
Transaction value and connected person treatment in excise valuation: proprietary concerns not inter connected undertakings, relief on valuation and c...
Petition challenged the validity of government notifications and an order under section 73 of the CGST Act; Court held the principal issue was availability of an alternate remedy and directed relegation to statutory appeal against the order dated 26 June 2024, permitting all substantive grounds to be raised on merits - outcome: petition dismissed and appellants relegated to appeal. The Court further held that if the appeal succeeds, challenge to the notifications will be unnecessary, but if the appeal fails, liberty to challenge the notifications is preserved. - HC
Petition challenged the validity of government notifications and an order under section 73 of the CGST Act; Court held the principal issue was availability of an alternate remedy and directed relegation to statutory appeal against the order dated 26 June 2024, permitting all substantive grounds to be raised on merits - outcome: petition dismissed and appellants relegated to appeal. The Court further held that if the appeal succeeds, challenge to the notifications will be unnecessary, but if the appeal fails, liberty to challenge the notifications is preserved. - HC
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