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...
Validity of Communication over Email - The petitioner claims that notices and orders from the GST authorities were not received due to being diverted to the spam folder of their email. - The Court noted the petitioner's claim regarding the email communication being diverted to the spam folder. While acknowledging the respondent's argument about the petitioner's obligation to monitor the GST portal, the Court found it necessary to provide an opportunity to the petitioner due to the communication mishap.
Validity of Communication over Email - The petitioner claims that notices and orders from the GST authorities were not received due to being diverted to the spam folder of their email. - The Court noted the petitioner's claim regarding the email communication being diverted to the spam folder. While acknowledging the respondent's argument about the petitioner's obligation to monitor the GST portal, the Court found it necessary to provide an opportunity to the petitioner due to the communication mishap.
Note: It is a system-generated summary and is for quick reference only.
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