Alternate statutory remedy governs GST assessment challenge, with statutory appeal preserved and limitation objection barred for the permitted filing ...
Revocation of Customs Broker license - Regulation 10(n) requires the Customs Broker to verify correctness of Importer Exporter Code (IEC) number, Goods and Services Tax Identification Number (GSTIN),identity of his client and functioning of his client - The CESTAT referenced previous judgments and legal interpretations to support its findings, emphasizing that Customs Brokers cannot be held responsible for the correctness of documents issued by government officers, as long as they verify the authenticity of those documents. - The CESTAT set aside the impugned order, revoking the Customs Broker's license, forfeiting the security deposit, and imposing a penalty
Revocation of Customs Broker license - Regulation 10(n) requires the Customs Broker to verify correctness of Importer Exporter Code (IEC) number, Goods and Services Tax Identification Number (GSTIN),identity of his client and functioning of his client - The CESTAT referenced previous judgments and legal interpretations to support its findings, emphasizing that Customs Brokers cannot be held responsible for the correctness of documents issued by government officers, as long as they verify the authenticity of those documents. - The CESTAT set aside the impugned order, revoking the Customs Broker's license, forfeiting the security deposit, and imposing a penalty
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