Classification of imported salvaged shaft pieces as ship parts confirmed, reassessment time-barred and appeal allowed restoring original classificatio...
Scope of intermediary status for data hosting services: tribunal finds provider not intermediary, services exported and not taxable, limited remand on...
CENVAT credit availability after omission of Rule 12B in textiles confirmed; late addendum to SCN introducing new grounds held time-barred and invalid...
Export of Wheat Flour and related products subject to online allocation, eligibility criteria, non-transferable six-month authorisations and reporting...
The High Court declined to decide substantive merits of alleged fraudulent availment of input tax credit because an efficacious alternative remedy by statutory appeal under Section 107 and Rule 109A remained available and unexhausted, applying the principle that writ jurisdiction should not supplant the statutory appellate forum; petitioner was left free to pursue that remedy. The court also held, following Ambika Traders (SC), that notices under the assessment provisions may consolidate multiple financial years where the statute permits a notice 'for any period' or 'for such periods', and found no reason to quash the impugned proceedings; writ petition dismissed.
The High Court declined to decide substantive merits of alleged fraudulent availment of input tax credit because an efficacious alternative remedy by statutory appeal under Section 107 and Rule 109A remained available and unexhausted, applying the principle that writ jurisdiction should not supplant the statutory appellate forum; petitioner was left free to pursue that remedy. The court also held, following Ambika Traders (SC), that notices under the assessment provisions may consolidate multiple financial years where the statute permits a notice 'for any period' or 'for such periods', and found no reason to quash the impugned proceedings; writ petition dismissed.
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