Inter-terminal container movement requires customs escort, permit reconciliation, and indemnity, while delayed DPD cargo may move to designated CFS ya...
Year-wise GST tax periods make composite show cause notices impermissible, requiring separate proceedings despite contrary non-jurisdictional preceden...
In a High Court case, the petitioner challenged an order due to inability to respond to show cause notice or participate in proceedings because of cancer diagnosis. Discrepancy in GSTR 3B returns and auto-populated GSTR 2A noted. Court found tax proposal confirmed as petitioner didn't respond or attend hearing. Court held justice requires giving petitioner chance, so remand ordered with condition to remit 10% of disputed tax demand within two weeks. Impugned order set aside, matter remanded for reconsideration, and petition disposed of.
In a High Court case, the petitioner challenged an order due to inability to respond to show cause notice or participate in proceedings because of cancer diagnosis. Discrepancy in GSTR 3B returns and auto-populated GSTR 2A noted. Court found tax proposal confirmed as petitioner didn't respond or attend hearing. Court held justice requires giving petitioner chance, so remand ordered with condition to remit 10% of disputed tax demand within two weeks. Impugned order set aside, matter remanded for reconsideration, and petition disposed of.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4897 
