Deferred Payment of Customs Duty extended to Eligible Manufacturer Importers with electronic registration and ICEGATE authentication for conditional c...
Tariff classification determines GST schedule and rate; beverages in Schedule III attract the higher rate, tea extracts and syrups in Schedule I attra...
Fraudulent trading requires cogent evidence of intent to defraud; ordinary-course payments protected, except post-insolvency withdrawals must be resto...
Summons issued under the GST law were upheld because the proper officer was conducting an ongoing inquiry under Section 70 and was authorised to require attendance, evidence, and documents in the manner of a civil court. The High Court held that judicial interference at that stage would improperly obstruct and scuttle the inquiry, particularly where the summons concerned alleged availment of fake input tax credit. The challenge to the summons was therefore rejected and the writ petition was dismissed with costs.
Summons issued under the GST law were upheld because the proper officer was conducting an ongoing inquiry under Section 70 and was authorised to require attendance, evidence, and documents in the manner of a civil court. The High Court held that judicial interference at that stage would improperly obstruct and scuttle the inquiry, particularly where the summons concerned alleged availment of fake input tax credit. The challenge to the summons was therefore rejected and the writ petition was dismissed with costs.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4814 
Join Channel 
