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 - alleged discrepancies in returns filed by the petitioner - The case involved a challenge to an assessment order by a petitioner in the cash logistics business, registered under GST, regarding alleged discrepancies in returns for the assessment year 2017-2018. Despite the petitioner's response and an earlier order dropping proceedings, an assessment order was issued, leading to legal contention. - the High court ruled in favor of the petitioner, emphasizing procedural fairness and consistency in tax assessment proceedings.
Validity of assessment order - alleged discrepancies in returns filed by the petitioner - The case involved a challenge to an assessment order by a petitioner in the cash logistics business, registered under GST, regarding alleged discrepancies in returns for the assessment year 2017-2018. Despite the petitioner's response and an earlier order dropping proceedings, an assessment order was issued, leading to legal contention. - the High court ruled in favor of the petitioner, emphasizing procedural fairness and consistency in tax assessment proceedings.
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