Country of Origin Certificates and declared transaction value supported preferential customs exemption where authenticity and invoice prices remained ...
Online bond platforms may offer overseas-regulated products and tax-specific bonds subject to disclosures, compliance safeguards and revised complianc...
Corporate guarantee valuation permits actual ascertainable commission while barring retroactive application and extended-period penalties for bona fid...
Proper-officer jurisdiction under UPGST penalty provisions upheld; participation on merits prevents bypassing the statutory appellate remedy through w...
Transitioned CENVAT credit may validly satisfy mandatory pre-deposit requirements for legacy service tax appeals through Electronic Credit Ledger debi...
Building-plan sanction charges require statutory authority; unauthorised fees and GST were quashed, while labour cess must follow prescribed collectio...
Availability of an efficacious statutory appeal barred writ interference against an order under the CGST Act where the challenge depended on reassessment of the show-cause notice, record and findings on wrongful ITC availment, fraud, wilful misstatement and suppression. The Court held that such factual and merits-based objections did not show that the proceedings were wholly without jurisdiction, and any alleged error in the officer's conclusions had to be tested in appeal. It also found no patent breach of natural justice, since notice and opportunity to respond were afforded and the order dealt with the objections raised. The writ petition was dismissed, with liberty to file a statutory appeal within four weeks.
Availability of an efficacious statutory appeal barred writ interference against an order under the CGST Act where the challenge depended on reassessment of the show-cause notice, record and findings on wrongful ITC availment, fraud, wilful misstatement and suppression. The Court held that such factual and merits-based objections did not show that the proceedings were wholly without jurisdiction, and any alleged error in the officer's conclusions had to be tested in appeal. It also found no patent breach of natural justice, since notice and opportunity to respond were afforded and the order dealt with the objections raised. The writ petition was dismissed, with liberty to file a statutory appeal within four weeks.
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