Appellate jurisdiction over baggage imports is excluded, requiring confiscation challenges involving passenger-carried gold to proceed by statutory re...
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Natural justice in ex parte GST adjudication required fresh consideration where medical records substantiated the proprietor's pregnancy and consequent inability to participate. Expiry of the statutory appellate limitation left no appellate remedy. The ex parte GST demand was set aside subject to deposit of 10% of the tax demanded and remitted from the reply-and-document-production stage, with a reasonable opportunity of hearing. Non-appearance as directed would automatically revive the earlier order.
Natural justice in ex parte GST adjudication required fresh consideration where medical records substantiated the proprietor's pregnancy and consequent inability to participate. Expiry of the statutory appellate limitation left no appellate remedy. The ex parte GST demand was set aside subject to deposit of 10% of the tax demanded and remitted from the reply-and-document-production stage, with a reasonable opportunity of hearing. Non-appearance as directed would automatically revive the earlier order.
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