CKD/SKD air-conditioner components classifiable with finished units by essential character; prior advance ruling extended three years, FTA benefits po...
Scope of judicial review under Article 226: supervisory, not appellate; factual reappraisal barred, challenge dismissed; insolvency professional dutie...
Courier transshipment of imported goods via named carrier to air cargo stations renewed until 30.01.2026; exemption conditional, strict controls apply...
A writ petition challenging GST search, seizure and adjudicatory action was declined because the petitioners had an efficacious statutory appeal and no exceptional ground for writ interference. The Court also found no prima facie merit in the objections to officer competence or adjudication by the officer concerned, noting the notification assigning powers to Central Tax Officers and the absence of any substantive merits challenge. A vires challenge to the impugned circulars was not entertained because such a challenge must be raised at the earliest and requires a strong prima facie case, which was not shown. The petitioners were left to pursue the appellate remedy, without any final adjudication on merits.
A writ petition challenging GST search, seizure and adjudicatory action was declined because the petitioners had an efficacious statutory appeal and no exceptional ground for writ interference. The Court also found no prima facie merit in the objections to officer competence or adjudication by the officer concerned, noting the notification assigning powers to Central Tax Officers and the absence of any substantive merits challenge. A vires challenge to the impugned circulars was not entertained because such a challenge must be raised at the earliest and requires a strong prima facie case, which was not shown. The petitioners were left to pursue the appellate remedy, without any final adjudication on merits.
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