Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Validity of SCN - vague SCN issued u/s 74 - The High court noted that the issuance of a show-cause notice u/s 74 requires specific conditions, such as 'fraud' or 'wilful misstatement,' to be met. However, HC finds even if it be taken that the ‘suppression’ is not mentioned, to meet the requirement of Section 74 to issue the notice. It is not the submission of the learned counsel for the petitioner that it does not meet the requirements of Section 73. - The HC dismissed the petition, allowing the petitioner to respond to the notice and raise objections.
Validity of SCN - vague SCN issued u/s 74 - The High court noted that the issuance of a show-cause notice u/s 74 requires specific conditions, such as 'fraud' or 'wilful misstatement,' to be met. However, HC finds even if it be taken that the ‘suppression’ is not mentioned, to meet the requirement of Section 74 to issue the notice. It is not the submission of the learned counsel for the petitioner that it does not meet the requirements of Section 73. - The HC dismissed the petition, allowing the petitioner to respond to the notice and raise objections.
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