Food import sampling requirements support provisional release where unseized consignments conform to standards and raw areca classification is unestab...
Diagnostic microcuvette classification follows sole-use analytical function, placing specialised disposable cuvettes with their analyser rather than g...
Customs Broker licensing proceedings fail when their offence-report foundation collapses and authorisation, advisory, and KYC duties remain unbreached...
GST show cause notices initiate, rather than conclusively determine, tax liability. Statutory adjudication must consider the registered person's reply; recording the reply as unsatisfactory does not preclude independent examination of whether it received adequate consideration. Objections concerning audit findings, limitation, tax computation and treatment of deposits fall for determination by the Adjudicating Authority. Writ intervention should not ordinarily pre-empt that statutory process, and substantive objections remain available during adjudication.
GST show cause notices initiate, rather than conclusively determine, tax liability. Statutory adjudication must consider the registered person's reply; recording the reply as unsatisfactory does not preclude independent examination of whether it received adequate consideration. Objections concerning audit findings, limitation, tax computation and treatment of deposits fall for determination by the Adjudicating Authority. Writ intervention should not ordinarily pre-empt that statutory process, and substantive objections remain available during adjudication.
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TaxTMI 
TaxTMI 
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