Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
The Delhi High Court found a violation of natural justice principles in a case involving a cryptic order u/s 73 of the Central Goods and Services Tax Act, 2017. The court held that the order failed to consider the petitioner's reply, which explained an error in tax credit details placement. The court set aside the order dated 05.12.2023, remitting the matter for a fresh speaking order by the proper officer. The petitioner will be granted a personal hearing. The petition was disposed of by way of remand.
The Delhi High Court found a violation of natural justice principles in a case involving a cryptic order u/s 73 of the Central Goods and Services Tax Act, 2017. The court held that the order failed to consider the petitioner's reply, which explained an error in tax credit details placement. The court set aside the order dated 05.12.2023, remitting the matter for a fresh speaking order by the proper officer. The petitioner will be granted a personal hearing. The petition was disposed of by way of remand.
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