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 ...
The HC held that a writ challenge to a GST DRC-01A intimation under Section 74(5) read with Rule 142(1A) was premature because the communication was only a pre-adjudication step. As no adjudication had yet occurred, and the proposed demand required factual examination including the special audit report, the dispute was not fit for writ interference. The department was directed to issue a show cause notice, grant a hearing, and pass a reasoned order. The petitioner may then pursue the statutory appellate remedy under Section 107 against the adjudicatory order, with all contentions left open.
The HC held that a writ challenge to a GST DRC-01A intimation under Section 74(5) read with Rule 142(1A) was premature because the communication was only a pre-adjudication step. As no adjudication had yet occurred, and the proposed demand required factual examination including the special audit report, the dispute was not fit for writ interference. The department was directed to issue a show cause notice, grant a hearing, and pass a reasoned order. The petitioner may then pursue the statutory appellate remedy under Section 107 against the adjudicatory order, with all contentions left open.
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