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...
The High Court declined to examine the merits of the challenge to the GST show cause notice and consequential order, and directed the petitioner to pursue the appellate remedy instead. It permitted filing before the appellate authority within two weeks with a delay condonation application and statutory pre-deposit, and left open the request for lifting the bank lien, to be considered by the appellate authority in accordance with law.
The High Court declined to examine the merits of the challenge to the GST show cause notice and consequential order, and directed the petitioner to pursue the appellate remedy instead. It permitted filing before the appellate authority within two weeks with a delay condonation application and statutory pre-deposit, and left open the request for lifting the bank lien, to be considered by the appellate authority in accordance with law.
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