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...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
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Violation of principles of natural justice - Validity of demand of GST with interest u/s 73 - the Delhi High Court addressed the petitioner's challenge against the order disposing of a Show Cause Notice regarding a tax demand. It found fault with the manner in which the Proper Officer had handled the petitioner's detailed reply, noting a lack of proper consideration and justification for deeming it unsatisfactory. As a result, the court set aside the impugned order and directed the matter to be re-adjudicated, with the Proper Officer instructed to provide the petitioner with an opportunity to clarify and supplement their response.
Violation of principles of natural justice - Validity of demand of GST with interest u/s 73 - the Delhi High Court addressed the petitioner's challenge against the order disposing of a Show Cause Notice regarding a tax demand. It found fault with the manner in which the Proper Officer had handled the petitioner's detailed reply, noting a lack of proper consideration and justification for deeming it unsatisfactory. As a result, the court set aside the impugned order and directed the matter to be re-adjudicated, with the Proper Officer instructed to provide the petitioner with an opportunity to clarify and supplement their response.
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