Alternative statutory remedy and unexplained delay barred writ review of customs confiscation adjudication, leaving merits for appellate consideration...
Authorised courier due diligence protects against penalties where declared exports conceal prohibited goods despite proper documentation and customs p...
Customs-controlled container movement now extends to DP World facilities, subject to segregation, inspections, reconciliation, and EXIM cargo priority...
Adjustment of Input Tax Credit - outstanding declaration forms under CST Act as on 30.6.2017 (e.g. C forms) - Rule 117 of the Gujarat Goods and Services Tax Rules read with Form GST TRAN-1 provides the mechanism for computing the input tax credit attributable to pending declaration forms. - grievance raised by the petitioners would not survive.
Adjustment of Input Tax Credit - outstanding declaration forms under CST Act as on 30.6.2017 (e.g. C forms) - Rule 117 of the Gujarat Goods and Services Tax Rules read with Form GST TRAN-1 provides the mechanism for computing the input tax credit attributable to pending declaration forms. - grievance raised by the petitioners would not survive.
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