Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
Liquidator appointment under Section 34 requires consideration of creditor recommendations, valid professional authorisation, and preservation of vali...
Validity of assessment order - imposition of tax, interest and penalty - difference in turnover as between Form GSTR-2B and GSTR-3B - The court found the petitioner's explanations unconvincing but acknowledged the lack of opportunity for a small business to respond. Consequently, the order was quashed, and the matter remanded for re-consideration, limiting the petitioner's response to proceedings before the assessing officer. The court directed the re-assessment to be completed within two months. - HC
Validity of assessment order - imposition of tax, interest and penalty - difference in turnover as between Form GSTR-2B and GSTR-3B - The court found the petitioner's explanations unconvincing but acknowledged the lack of opportunity for a small business to respond. Consequently, the order was quashed, and the matter remanded for re-consideration, limiting the petitioner's response to proceedings before the assessing officer. The court directed the re-assessment to be completed within two months. - HC
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