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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 Service of notice u/s 74(5) instead of u/s 74(1) of CGST / UPGST Act, 2017 - Non-payment of Tax / GST - The High Court observed that while a notice was issued to the petitioner under Section 74(5) of the Act on June 4, 2021, asserting tax liability, the procedure mandated by Section 74(7) of the Act, which requires issuance of a show cause notice under Section 74(1) upon non-payment of tax, was not followed. Given the failure to issue a proper show cause notice to the petitioner, the court concluded that the impugned orders lacked a legal basis.
Validity of Service of notice u/s 74(5) instead of u/s 74(1) of CGST / UPGST Act, 2017 - Non-payment of Tax / GST - The High Court observed that while a notice was issued to the petitioner under Section 74(5) of the Act on June 4, 2021, asserting tax liability, the procedure mandated by Section 74(7) of the Act, which requires issuance of a show cause notice under Section 74(1) upon non-payment of tax, was not followed. Given the failure to issue a proper show cause notice to the petitioner, the court concluded that the impugned orders lacked a legal basis.
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