Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
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...
Mere uploading of a show-cause notice on the GST common portal, without service by at least two prescribed modes, was held insufficient and contrary to Section 169 and natural justice. The ex parte cancellation of GST registration was therefore vitiated and set aside. The appellate order was also found unsustainable because it overlooked the invalid foundational cancellation order and the absence of a real opportunity to respond. The authorities were left free to initiate fresh proceedings by issuing proper notice and passing a reasoned order in accordance with law.
Mere uploading of a show-cause notice on the GST common portal, without service by at least two prescribed modes, was held insufficient and contrary to Section 169 and natural justice. The ex parte cancellation of GST registration was therefore vitiated and set aside. The appellate order was also found unsustainable because it overlooked the invalid foundational cancellation order and the absence of a real opportunity to respond. The authorities were left free to initiate fresh proceedings by issuing proper notice and passing a reasoned order in accordance with law.
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