Split consignment classification treated complementary motorcycle parts as one imported motorcycle, sustaining valuation, confiscation and importer li...
Timely pronouncement of reserved judgments requires defined timelines, transparency measures, and remedial pathways to protect liberty and effective j...
Settlement-price depression requires proof of manipulation, not merely short exposure, late selling, or below-market orders, preserving disclosure pen...
Natural justice in GST adjudication requires the Proper Officer to consider a taxpayer's representation under section 74(9) read with rule 142(4). Form GST DRC-06 need not be furnished exclusively through the electronic portal; a manually filed reply acknowledged at personal hearing cannot be disregarded solely because it was unavailable online. Issuing a demand order before expiry of time allowed for supporting documents, without addressing the reply or jurisdictional objection, denies a meaningful hearing. Such procedural defects support writ intervention despite an alternative statutory remedy. The demand order was set aside and remitted for fresh adjudication, with jurisdictional and merits objections left open.
Natural justice in GST adjudication requires the Proper Officer to consider a taxpayer's representation under section 74(9) read with rule 142(4). Form GST DRC-06 need not be furnished exclusively through the electronic portal; a manually filed reply acknowledged at personal hearing cannot be disregarded solely because it was unavailable online. Issuing a demand order before expiry of time allowed for supporting documents, without addressing the reply or jurisdictional objection, denies a meaningful hearing. Such procedural defects support writ intervention despite an alternative statutory remedy. The demand order was set aside and remitted for fresh adjudication, with jurisdictional and merits objections left open.
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TaxTMI 
TaxTMI 
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