Customs valuation and classification require comparable evidence and assessment of imported goods in their actual condition, invalidating related pena...
Terminal gate verification for transshipment containers shifts to operators, while Customs controls and discrepancy reporting requirements remain mand...
Service of a GST show-cause notice solely through the portal after cancellation of registration may deny the taxpayer a proper opportunity to respond. Once registration is cancelled, the taxpayer is not required to continue checking the GST portal; an alternative mode of service is required. An assessment founded only on such portal-based notice breaches principles of natural justice and was set aside. Fresh proceedings may be initiated upon proper notice, and any recovered amount remains subject to the final outcome of those proceedings.
Service of a GST show-cause notice solely through the portal after cancellation of registration may deny the taxpayer a proper opportunity to respond. Once registration is cancelled, the taxpayer is not required to continue checking the GST portal; an alternative mode of service is required. An assessment founded only on such portal-based notice breaches principles of natural justice and was set aside. Fresh proceedings may be initiated upon proper notice, and any recovered amount remains subject to the final outcome of those proceedings.
Note: It is a system-generated summary and is for quick reference only.
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