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Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
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Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
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The High Court found a violation of natural justice as the petitioner was not given a fair chance to contest a tax demand due to a mismatch between GSTR 3B return and GSTR 1 statement. The tax liability arose from this discrepancy. The petitioner's counsel provided evidence of GST computation errors. The court noted the tax proposal was confirmed due to lack of response to show cause notice. To ensure justice, the court set aside the order and remanded the matter for reconsideration. The petitioner can reply to the notice within two weeks. The petition was disposed of by remand.
The High Court found a violation of natural justice as the petitioner was not given a fair chance to contest a tax demand due to a mismatch between GSTR 3B return and GSTR 1 statement. The tax liability arose from this discrepancy. The petitioner's counsel provided evidence of GST computation errors. The court noted the tax proposal was confirmed due to lack of response to show cause notice. To ensure justice, the court set aside the order and remanded the matter for reconsideration. The petitioner can reply to the notice within two weeks. The petition was disposed of by remand.
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