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...
Validity of assessment order - SCN as also the assessment order have not been signed by the 2nd respondent either digitally or physically - The High court examined similar cases and legal provisions, concluding that unsigned orders are legally ineffective. Sections 160 and 169 of the CGST Act do not justify the absence of signatures. Previous judgments from other high courts supported the requirement of signatures for authentication. Consequently, the court set aside/quashed the challenged documents, affirming that the lack of signatures rendered them legally unsustainable.
Validity of assessment order - SCN as also the assessment order have not been signed by the 2nd respondent either digitally or physically - The High court examined similar cases and legal provisions, concluding that unsigned orders are legally ineffective. Sections 160 and 169 of the CGST Act do not justify the absence of signatures. Previous judgments from other high courts supported the requirement of signatures for authentication. Consequently, the court set aside/quashed the challenged documents, affirming that the lack of signatures rendered them legally unsustainable.
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