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...
Applicability of Circular No.224/18/2024-GST para 6 turns on two preconditions: deposit of the pre-deposit contemplated under Section 112 and provision of an undertaking/intimation to the proper appellate authority. The court accepted that the taxpayer furnished the required intimation and, in the peculiar facts, treated that intimation as sufficient for para 6; accordingly the revenue was directed to refund amounts recovered under the summary demand after withholding the pre-deposit amount as contemplated under Section 112. The taxpayer forewent any claim to interest on the refunded amount.
Applicability of Circular No.224/18/2024-GST para 6 turns on two preconditions: deposit of the pre-deposit contemplated under Section 112 and provision of an undertaking/intimation to the proper appellate authority. The court accepted that the taxpayer furnished the required intimation and, in the peculiar facts, treated that intimation as sufficient for para 6; accordingly the revenue was directed to refund amounts recovered under the summary demand after withholding the pre-deposit amount as contemplated under Section 112. The taxpayer forewent any claim to interest on the refunded amount.
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