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...
Accrual of GST liability - when is the ‘date of receipt of payment’ where no tax invoice is issued under Section 31 - agreement for the sale of flats in a project - Section 13(2) uses ‘earliest’ not once, but twice. - Saifee Developers had absolutely no justification in not paying the remaining GST and interest. It is unclear whether it has even paid the stamp duty on the MoU/Agreement as yet. It cannot be in default and yet continue to squat on a protective ad-interim order granted in exercise of equitable and discretionary jurisdiction - HC
Accrual of GST liability - when is the ‘date of receipt of payment’ where no tax invoice is issued under Section 31 - agreement for the sale of flats in a project - Section 13(2) uses ‘earliest’ not once, but twice. - Saifee Developers had absolutely no justification in not paying the remaining GST and interest. It is unclear whether it has even paid the stamp duty on the MoU/Agreement as yet. It cannot be in default and yet continue to squat on a protective ad-interim order granted in exercise of equitable and discretionary jurisdiction - HC
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