Deductibility for charitable donations affirmed where payments to approved relief funds, even if CSR-driven, qualify under the donation deduction sche...
Mis-declaration in import descriptions must be deliberate to justify confiscation; withheld contemporaneous import documents invalidate value redeterm...
Liability for EPCG export shortfall: duty and interest sustained, but confiscation and penalties quashed where no fraud and causes beyond importer con...
The validity of a show cause notice issued under Section 74 CGST was considered alongside whether prior inter-court judgments merge or bind lower authorities. The court held that a Supreme Court dismissal in limine does not effect a merger of a prior judgment, so the merger concept did not apply; consequence: earlier Delhi High Court reasoning could not be treated as merged. The court also held that subsequent High Court decisions taking a different view bind authorities in that jurisdiction; consequence: the impugned show cause notice dated 30/5/2025 was quashed, but authorities retain liberty to reissue a notice strictly complying with Section 74 CGST if legally permissible.
The validity of a show cause notice issued under Section 74 CGST was considered alongside whether prior inter-court judgments merge or bind lower authorities. The court held that a Supreme Court dismissal in limine does not effect a merger of a prior judgment, so the merger concept did not apply; consequence: earlier Delhi High Court reasoning could not be treated as merged. The court also held that subsequent High Court decisions taking a different view bind authorities in that jurisdiction; consequence: the impugned show cause notice dated 30/5/2025 was quashed, but authorities retain liberty to reissue a notice strictly complying with Section 74 CGST if legally permissible.
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