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...
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4826 
Join Channel 
