Bank account freezing requires statutory authority; anti-money-laundering compliance and KYC monitoring do not permit unilateral indefinite restrictio...
Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Undervaluation and Mis-declaration of the goods imported - The tribunal found that the values used in the SCNs were improperly based on an unadjudicated earlier SCN. Since this earlier SCN was still under adjudication, its findings could not be used to substantiate new demands. The lack of a personal hearing and the reliance on preliminary findings from an unadjudicated SCN were seen as breaches of procedural justice. - The case was remanded for a fresh hearing, to be conducted in conjunction with or subsequent to the adjudication of the earlier SCN, ensuring adherence to the principles of natural justice.
Undervaluation and Mis-declaration of the goods imported - The tribunal found that the values used in the SCNs were improperly based on an unadjudicated earlier SCN. Since this earlier SCN was still under adjudication, its findings could not be used to substantiate new demands. The lack of a personal hearing and the reliance on preliminary findings from an unadjudicated SCN were seen as breaches of procedural justice. - The case was remanded for a fresh hearing, to be conducted in conjunction with or subsequent to the adjudication of the earlier SCN, ensuring adherence to the principles of natural justice.
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