Objective characteristics and principal use govern mining-tyre classification, while fresh advance ruling applications may rely on additional technica...
Administrative fraud classification suspension does not halt independent criminal investigation or warrant-based searches into alleged economic offenc...
Writ petitions challenging orders-in-original were held not maintainable because an alternate and efficacious statutory appeal existed under section 107 of the GST Act. The petitioners' reliance on an earlier High Court decision concerning the legislative competence and validity of the State levy did not assist them, because the adjudicating authority had separately examined the nature and use of the levy for service tax purposes. The Court found no jurisdictional defect in the authority's action, and held that the correctness of that view, including the effect of the 13.04.2016 circular, should be considered by the appellate authority and, if necessary, the Tribunal. Liberty was granted to file appeals within the time allowed.
Writ petitions challenging orders-in-original were held not maintainable because an alternate and efficacious statutory appeal existed under section 107 of the GST Act. The petitioners' reliance on an earlier High Court decision concerning the legislative competence and validity of the State levy did not assist them, because the adjudicating authority had separately examined the nature and use of the levy for service tax purposes. The Court found no jurisdictional defect in the authority's action, and held that the correctness of that view, including the effect of the 13.04.2016 circular, should be considered by the appellate authority and, if necessary, the Tribunal. Liberty was granted to file appeals within the time allowed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4809 
Join Channel 
