Inter-terminal container movement requires customs escort, permit reconciliation, and indemnity, while delayed DPD cargo may move to designated CFS ya...
Year-wise GST tax periods make composite show cause notices impermissible, requiring separate proceedings despite contrary non-jurisdictional preceden...
Fresh GST adjudication was required where the taxpayer asserted that tax liability had already been discharged and that the final demand components overlapped with an assessment by the jurisdictional officer. The assessment was quashed and remitted for a fresh merits decision after notice, conditional on deposit of interest and penalty imposed in the earlier jurisdictional assessment. Failure to make that deposit permitted recovery in accordance with law.
Fresh GST adjudication was required where the taxpayer asserted that tax liability had already been discharged and that the final demand components overlapped with an assessment by the jurisdictional officer. The assessment was quashed and remitted for a fresh merits decision after notice, conditional on deposit of interest and penalty imposed in the earlier jurisdictional assessment. Failure to make that deposit permitted recovery in accordance with law.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4894 
