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...
Reassessment against a deceased assessee: procedural defect mandates fresh reassessment; nonresponsive petitioner may be treated as legal representati...
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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