Person chargeable with duty must be the importer at importation; subsequent purchasers cannot be held liable where beneficial owner rules did not appl...
Prohibited importation of cosmetics without prior regulatory registration attracts seizure and confiscation; warehousing or re export claims do not cu...
Provisional release on security permitted where cash deposit plus bond secures differential duty; classification and treaty benefits referred for deci...
Allegations of bogus or paper transactions in the supply chain can support cancellation of GST registration even while return scrutiny is pending, because the two proceedings may run separately and the pendency of scrutiny creates no legal bar. Where the cancellation notice turns on disputed facts, writ jurisdiction is not the proper forum for fact-finding, and the controversy must be tested on evidence before the statutory authority. The High Court therefore declined interference under Article 226, found no adverse meaning could be attached merely to the reference to pending scrutiny, and left the assessee to pursue the statutory appeal on merits.
Allegations of bogus or paper transactions in the supply chain can support cancellation of GST registration even while return scrutiny is pending, because the two proceedings may run separately and the pendency of scrutiny creates no legal bar. Where the cancellation notice turns on disputed facts, writ jurisdiction is not the proper forum for fact-finding, and the controversy must be tested on evidence before the statutory authority. The High Court therefore declined interference under Article 226, found no adverse meaning could be attached merely to the reference to pending scrutiny, and left the assessee to pursue the statutory appeal on merits.
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