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...
Writ jurisdiction against a reassessment order was declined because the Court found no abject denial of natural justice. A show cause notice under section 148 had been issued, the assessee filed replies raising legal and merits-based objections, the Department satisfactorily explained supply of documents with the notice, and the Assessing Authority considered the reply before finalising the assessment. In these circumstances, the availability of an efficacious statutory appeal under the Act barred interference under Article 226. The assessee was therefore required to pursue the assessment challenge before the appellate forum.
Writ jurisdiction against a reassessment order was declined because the Court found no abject denial of natural justice. A show cause notice under section 148 had been issued, the assessee filed replies raising legal and merits-based objections, the Department satisfactorily explained supply of documents with the notice, and the Assessing Authority considered the reply before finalising the assessment. In these circumstances, the availability of an efficacious statutory appeal under the Act barred interference under Article 226. The assessee was therefore required to pursue the assessment challenge before the appellate forum.
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