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...
Non-consideration of an assessee's detailed reply to a GST show cause cum demand notice violates principles of natural justice. An ex parte adjudication order passed without addressing that reply is infirm and perverse. The High Court therefore quashed the order and remitted the matter for fresh, independent and reasoned adjudication after an effective opportunity of hearing. No merits of the underlying GST demand were decided.
Non-consideration of an assessee's detailed reply to a GST show cause cum demand notice violates principles of natural justice. An ex parte adjudication order passed without addressing that reply is infirm and perverse. The High Court therefore quashed the order and remitted the matter for fresh, independent and reasoned adjudication after an effective opportunity of hearing. No merits of the underlying GST demand were decided.
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