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...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
Mismatch in ITC Reporting - Non-payment of Tax on Director's Remuneration - The High Court found that the order failed to consider crucial submissions made by the petitioner in response to the show cause notice. Specifically, explanations regarding the mismatch in ITC reporting, non-payment of tax on director's remuneration, and blocked credit under Section 17(5) of GST enactments were disregarded. As a result, the court quashed the impugned order and remanded the matter for reconsideration by the respondent.
Mismatch in ITC Reporting - Non-payment of Tax on Director's Remuneration - The High Court found that the order failed to consider crucial submissions made by the petitioner in response to the show cause notice. Specifically, explanations regarding the mismatch in ITC reporting, non-payment of tax on director's remuneration, and blocked credit under Section 17(5) of GST enactments were disregarded. As a result, the court quashed the impugned order and remanded the matter for reconsideration by the respondent.
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