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...
The Delhi High Court addressed the cancellation of GST registration due to an alleged excess claim of Input Tax Credit. The court found that the order was based solely on the petitioner's lack of response, without considering evidence provided by the petitioner. The court ruled that the petitioner should be given an opportunity to respond to the Show Cause Notice and that the Notice should be re-adjudicated in accordance with the law. The order of 21.12.2023 was set aside, and the Show Cause Notice was restored for further proceedings.
The Delhi High Court addressed the cancellation of GST registration due to an alleged excess claim of Input Tax Credit. The court found that the order was based solely on the petitioner's lack of response, without considering evidence provided by the petitioner. The court ruled that the petitioner should be given an opportunity to respond to the Show Cause Notice and that the Notice should be re-adjudicated in accordance with the law. The order of 21.12.2023 was set aside, and the Show Cause Notice was restored for further proceedings.
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