Revisability of return invalidation communications under tax procedure affirmed, impugned non revisional finding quashed and matter remitted for fresh...
Transferable duty credit scrips validity and bona fide transferee entitlement to exemption upheld where scrips were subsisting at import, appeals allo...
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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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