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...
Classification of knocked down motor vehicle component imports: Notification benefit denied because items are standalone non kit parts requiring subst...
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Violation of natural justice by non-issuance of intimation in Form GST DRC-01A under amended Rule 142(1A) was examined through the prejudice test: since Rule 142(1A) does not mandate a 'period' and the petitioner failed to demonstrate any actual prejudice from non-issuance, the impugned show-cause notice and Order-in-Original were not set aside. The court treated the New Morning Star Travels decision as sub silentio on prejudice, affirmed availability of efficacious statutory remedy of appeal, and declined to exercise discretionary writ jurisdiction, dismissing the petition.
Violation of natural justice by non-issuance of intimation in Form GST DRC-01A under amended Rule 142(1A) was examined through the prejudice test: since Rule 142(1A) does not mandate a 'period' and the petitioner failed to demonstrate any actual prejudice from non-issuance, the impugned show-cause notice and Order-in-Original were not set aside. The court treated the New Morning Star Travels decision as sub silentio on prejudice, affirmed availability of efficacious statutory remedy of appeal, and declined to exercise discretionary writ jurisdiction, dismissing the petition.
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