Contravention of foreign exchange rules in crossborder diamond payments; appellate tribunal reduces one appellant's penalty for delay and proportional...
RPA (Remote Pilot Aircraft) for military use defined to include drones/UAV/UAS; exemptions limited to specified defence imports with Joint Secretary c...
Transfer of going concern and transfer of input tax credit under GST allowed; exemption applies though interstate ledger transfers left to authorities...
Whether the issuing authority had jurisdiction to serve the impugned show-cause notice under s.74 CGST/MGST, given paragraph 2 of Notification No.11/2017-Central Tax (Rate) was declared ultra vires; court applied principles from the Supreme Court's Kusum Ingots decision on pan-India applicability to frame this as the primary jurisdictional issue - respondents ordered to file a reply affidavit within two weeks addressing whether respondent-authority possessed jurisdiction to issue the SCN, with matter listed for further hearing on the stated date. - HC
Whether the issuing authority had jurisdiction to serve the impugned show-cause notice under s.74 CGST/MGST, given paragraph 2 of Notification No.11/2017-Central Tax (Rate) was declared ultra vires; court applied principles from the Supreme Court's Kusum Ingots decision on pan-India applicability to frame this as the primary jurisdictional issue - respondents ordered to file a reply affidavit within two weeks addressing whether respondent-authority possessed jurisdiction to issue the SCN, with matter listed for further hearing on the stated date. - HC
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