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...
Validity Of Order - Tax demand based on Audit observations - variation between the GSTR 3B return and Form 26AS - The High Court observed that there could be duplication between the issue of turnover reconciliation and the differences between the GSTR 3B return and Form 26AS. - The High Court noted the lack of documentation regarding turnover from Tamil Nadu but acknowledged potential duplication in the issues raised. Consequently, the Court set aside the impugned order and provided specific terms for further proceedings, including allowing the petitioner to file a reply with supporting documents and directing a fresh order within a specified timeframe.
Validity Of Order - Tax demand based on Audit observations - variation between the GSTR 3B return and Form 26AS - The High Court observed that there could be duplication between the issue of turnover reconciliation and the differences between the GSTR 3B return and Form 26AS. - The High Court noted the lack of documentation regarding turnover from Tamil Nadu but acknowledged potential duplication in the issues raised. Consequently, the Court set aside the impugned order and provided specific terms for further proceedings, including allowing the petitioner to file a reply with supporting documents and directing a fresh order within a specified timeframe.
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