HC order grants interim relief in tax classification dispute. ...

Interim Relief Granted: GST Tariff Dispute Halts Recovery Proceedings with Directives for Procedural Review

May 5, 2025

Case Laws GST HC

HC order grants interim relief in tax classification dispute. Petitioner challenged GST reclassification from 12% to 18% tariff item, alleging procedural impropriety and violation of natural justice. Court found merit in submissions regarding jurisdictional concerns and arbitrary order issuance. Interim order stayed recovery proceedings, directing respondents to file counter-affidavit within four weeks. Based on CBIC circular and similar precedent from Karnataka HC, court provided temporary relief pending comprehensive review of tax classification and procedural compliance.

View Source

← Previous Next →

HC order grants interim relief in tax classification dispute. ...

Interim Relief Granted: GST Tariff Dispute Halts Recovery Proceedings with Directives for Procedural Review

May 5, 2025

Case Laws GST HC

You may also like:

Validity of conditional interim order - stay of recovery proceedings - The petitioner, being a Public Sector Company cannot be imposed with such onerous condition for...

HC granted ad-interim relief to petitioners challenging retrospective application of penalty under Section 122(1A). The court found a prima facie case exists, noting the...

A Case of Coerced Input Tax Credit Reversal - GST recovery during search and seizure proceedings.

HC adjudicated a dispute concerning a development agreement's revenue sharing arrangement between parties. The court determined that the transaction did not constitute a...

Recovery of demand of GST - Right to file the appeal before GST Tribunal when constituted - it would be unjust for the State respondents to proceed for recovery of the...

HC addressed maintainability of GST petition where appellant sought stay on tax recovery due to non-constitution of GST Tribunal. Following legislative amendment to...

This case pertains to a writ petition filed challenging an order dated 30.04.2024, wherein the petitioner has also filed an appeal before the Appellate Authority against...

Classification of goods - CNG Dispenser manufactured and supplied by the Applicant - Section XVI of the GST Tariff covers Chapter Heading 84 and 85 of the GST Tariff....

Recovery of penalty against the company/ partnership firm - Cenvat Credit - Application seeking to vacate the interim relief - There is no good reason to vacate the...

Initiation of proceedings by the Stage GST officers where Central GST officers have already initiated the proceedings - proper officer - By way of ad-interim relief, the...

HC granted interim stay on appellate order demanding GST dues for two weeks, conditional upon petitioner paying 10% of disputed tax balance beyond Section 107(6)...

The High Court or Sessions Court should be reluctant to grant an interim stay on the operation of an order granting bail pending disposal of the cancellation application...

Rejection of benefit of VCES, 2013 - recovery of Interest - The recovery notice in the absence of any adjudication order prima facie is without jurisdiction - interim stay granted.

Dishonor of Cheque - Grant of interim compensation - Although no guidelines for grant of interim compensation have been laid down in Section 143-A of the NI Act, yet it...

Dishonor of Cheque - recovery of interim compensation as land revenue - public demand or not - Once it is held that the interim compensation ordered under the NI Act...

Quick Updates: