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 High Court addressed a case involving penalty for non-filing of annual return under the GST laws. The petitioner argued that notices were only uploaded on the GST portal without direct communication, violating natural justice. The petitioner, citing turnover below threshold, sought a chance to contest. Evidence of tax payment was presented. The Court noted lack of response to show cause notice led to tax confirmation. Orders were set aside pending verification of tax payment. Petitioner allowed two weeks to reply to notices. Petition disposed off, emphasizing the right to contest on merits.
The High Court addressed a case involving penalty for non-filing of annual return under the GST laws. The petitioner argued that notices were only uploaded on the GST portal without direct communication, violating natural justice. The petitioner, citing turnover below threshold, sought a chance to contest. Evidence of tax payment was presented. The Court noted lack of response to show cause notice led to tax confirmation. Orders were set aside pending verification of tax payment. Petitioner allowed two weeks to reply to notices. Petition disposed off, emphasizing the right to contest on merits.
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