Alternative statutory remedy and unexplained delay barred writ review of customs confiscation adjudication, leaving merits for appellate consideration...
Authorised courier due diligence protects against penalties where declared exports conceal prohibited goods despite proper documentation and customs p...
Customs-controlled container movement now extends to DP World facilities, subject to segregation, inspections, reconciliation, and EXIM cargo priority...
Refusal to rectify the assessment order passed under Rule 142 (5) of the C.G.S.T. Rules, 2017 - denial of the Input Tax Credit (ITC) - The High Court found merit in the petitioner's arguments, noting that the assessing authority had failed to consider relevant legal precedents and a binding Circular issued by the CBIC. Consequently, the Court set aside the order dated 30.01.2024 and directed the assessing authority to reconsider the matter and issue a fresh reasoned order by a specified deadline. Pending the fresh order, the High Court ordered the disputed demand of tax and penalty to remain in abeyance.
Refusal to rectify the assessment order passed under Rule 142 (5) of the C.G.S.T. Rules, 2017 - denial of the Input Tax Credit (ITC) - The High Court found merit in the petitioner's arguments, noting that the assessing authority had failed to consider relevant legal precedents and a binding Circular issued by the CBIC. Consequently, the Court set aside the order dated 30.01.2024 and directed the assessing authority to reconsider the matter and issue a fresh reasoned order by a specified deadline. Pending the fresh order, the High Court ordered the disputed demand of tax and penalty to remain in abeyance.
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