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...
Input Tax Credit - blocking of its electronic credit ledger due to non-filing of GSTR-3B by its vendor though GSTR-I was filed by him - the petitioner should subject himself to the proceedings initiated u/s 73 - It would not be proper for the Writ Court to enter into the merits of the controversy at this stage in such circumstances - HC
Input Tax Credit - blocking of its electronic credit ledger due to non-filing of GSTR-3B by its vendor though GSTR-I was filed by him - the petitioner should subject himself to the proceedings initiated u/s 73 - It would not be proper for the Writ Court to enter into the merits of the controversy at this stage in such circumstances - HC
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