Retrospective application of beneficial circulars upheld, binding officers and granting post adjudication relief where adjudication occurred after cir...
Admissibility of Investigation Statements requires witness examination before the adjudicating authority; otherwise statements cannot sustain a penalt...
Transaction value and connected person treatment in excise valuation: proprietary concerns not inter connected undertakings, relief on valuation and c...
Appointment of Registrars as adjudicating officers under Companies Act reallocates territorial jurisdiction and sets appeal route to Regional Director...
Composite supply of drilling services and site specific chemicals characterised as composite supply; prior advance rulings set aside, tax rate left op...
State GST authorities may initiate intelligence-based enforcement action under the GST regime even where the taxpayer is administratively assigned to the Central administration, so the challenge to jurisdiction failed. Disputes over classification and the assessing authority's finding of suppression for invoking Section 74 involved disputed facts and could not be examined in writ jurisdiction, so those objections had to be pursued before the statutory appellate authority under Section 107. The writ court was therefore correct in directing the taxpayer to avail the appeal remedy while leaving all grounds, including jurisdiction, open before the appellate forum.
State GST authorities may initiate intelligence-based enforcement action under the GST regime even where the taxpayer is administratively assigned to the Central administration, so the challenge to jurisdiction failed. Disputes over classification and the assessing authority's finding of suppression for invoking Section 74 involved disputed facts and could not be examined in writ jurisdiction, so those objections had to be pursued before the statutory appellate authority under Section 107. The writ court was therefore correct in directing the taxpayer to avail the appeal remedy while leaving all grounds, including jurisdiction, open before the appellate forum.
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