Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
Challenge to a GST penalty failed because the show cause notice alleged non-production of proof for inward supplies and supporting documents, and the HC treated matching documents, weighment slips and RFID particulars as material to establish actual receipt of goods and valid input tax credit. It held that input tax credit is provisional and may be denied where the assessee cannot prove receipt of goods or satisfy the statutory conditions for availment. On that basis, the objection that the order travelled beyond the notice or breached Section 75(7) was rejected, the writ was dismissed, and liberty was given to pursue the statutory appeal.
Challenge to a GST penalty failed because the show cause notice alleged non-production of proof for inward supplies and supporting documents, and the HC treated matching documents, weighment slips and RFID particulars as material to establish actual receipt of goods and valid input tax credit. It held that input tax credit is provisional and may be denied where the assessee cannot prove receipt of goods or satisfy the statutory conditions for availment. On that basis, the objection that the order travelled beyond the notice or breached Section 75(7) was rejected, the writ was dismissed, and liberty was given to pursue the statutory appeal.
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