International transaction characterisation of domestic divestment of support services business rejected; transaction between resident associated enter...
Minimum Import Price restrictions for Black Pepper, Areca-nuts and Apples upheld; procedural laying failure not fatal, notifications to be placed befo...
Transaction value between related persons requires market-equivalent pricing; importer must prove declared value mirrors ordinary international trade ...
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Validity of an order passed without affording opportunity to reply to the Show Cause Notice was examined, with the HC quashing the impugned assessment and remitting the matter for de novo adjudication. The court applied procedural fairness requiring the litigant to make a conditional pre-deposit of half the disputed tax (adjusted by amounts previously dropped), file a substantive reply to Form GST DRC-01 with supporting documents, and gave the tax authority a limited period to decide on merits. Bank attachment shall be vacated on compliance and the authority must give notice before any recovery if the petitioner defaults.
Validity of an order passed without affording opportunity to reply to the Show Cause Notice was examined, with the HC quashing the impugned assessment and remitting the matter for de novo adjudication. The court applied procedural fairness requiring the litigant to make a conditional pre-deposit of half the disputed tax (adjusted by amounts previously dropped), file a substantive reply to Form GST DRC-01 with supporting documents, and gave the tax authority a limited period to decide on merits. Bank attachment shall be vacated on compliance and the authority must give notice before any recovery if the petitioner defaults.
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