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 Order passed u/s 73 of the Central Goods and Services Tax Act, 2017 [“the Act”] - Demand of GST - The Delhi High Court addressed a case wherein the petitioner contested an order creating a demand against them without the issuance of a show cause notice or DRC-01 beforehand. Acknowledging the absence of such notices, the Court ruled that the impugned order, purportedly passed under Section 73 of the CGST Act, violated procedural requirements. Consequently, the Court quashed the order, emphasizing the necessity of adhering to principles of natural justice. - The Court clarified that it would be open to the respondents to pass an appropriate order after giving a proper show cause notice and an opportunity of personal hearing to the petitioner.
Validity Of Order passed u/s 73 of the Central Goods and Services Tax Act, 2017 [“the Act”] - Demand of GST - The Delhi High Court addressed a case wherein the petitioner contested an order creating a demand against them without the issuance of a show cause notice or DRC-01 beforehand. Acknowledging the absence of such notices, the Court ruled that the impugned order, purportedly passed under Section 73 of the CGST Act, violated procedural requirements. Consequently, the Court quashed the order, emphasizing the necessity of adhering to principles of natural justice. - The Court clarified that it would be open to the respondents to pass an appropriate order after giving a proper show cause notice and an opportunity of personal hearing to the petitioner.
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