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...
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Impugned order partially upheld, petitioner directed to pay balance tax demand without prejudice to rights under remand order; petitioner also required to pay interest amount; respondents directed to pass fresh orders on merits regarding penalty u/s 122 of GST Act within six months, penalty may be dropped if 53rd GST Council recommendations implemented; petition disposed of.
Impugned order partially upheld, petitioner directed to pay balance tax demand without prejudice to rights under remand order; petitioner also required to pay interest amount; respondents directed to pass fresh orders on merits regarding penalty u/s 122 of GST Act within six months, penalty may be dropped if 53rd GST Council recommendations implemented; petition disposed of.
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