Imported analyser diagnostic cartridges treated as accessories with analyser system, not standalone diagnostic reagents; extended limitation and penal...
Steel-timber construction shuttering/formwork tariff classification dispute: essential character held steel, classified as shuttering under Heading 73...
Family-linked property purchases using fabricated loan agreements and benami-style arrangements held to be crime proceeds; attachment upheld, appeal d...
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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