Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
Composite GST assessment for more than one tax period was treated as impermissible, following the view that each assessment year requires a separate proceeding once the annual return due date has been reached. Because the challenge was confined to the composite nature of the assessment, the writ was decided on that ground alone and other grounds were left open. The assessment order and the appellate order were set aside, with liberty to commence fresh proceedings separately for each assessment year, and the intervening period was directed to be excluded for limitation.
Composite GST assessment for more than one tax period was treated as impermissible, following the view that each assessment year requires a separate proceeding once the annual return due date has been reached. Because the challenge was confined to the composite nature of the assessment, the writ was decided on that ground alone and other grounds were left open. The assessment order and the appellate order were set aside, with liberty to commence fresh proceedings separately for each assessment year, and the intervening period was directed to be excluded for limitation.
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