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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Violation of principles of natural justice - petitioner unable to contest tax demand as consultant failed to inform about proceedings - examining impugned order, tax proposal confirmed due to non-reply to show cause notice - proposal related to comparison between inward supply from GSTR 2A and outward supply - petitioner opted for composition levy, filed GSTR 4 quarterly returns - in circumstances, interest of justice warrants reconsideration by putting petitioner on terms - impugned order set aside on condition petitioner remits 10% of disputed tax demand within two weeks - petition disposed off.
Violation of principles of natural justice - petitioner unable to contest tax demand as consultant failed to inform about proceedings - examining impugned order, tax proposal confirmed due to non-reply to show cause notice - proposal related to comparison between inward supply from GSTR 2A and outward supply - petitioner opted for composition levy, filed GSTR 4 quarterly returns - in circumstances, interest of justice warrants reconsideration by putting petitioner on terms - impugned order set aside on condition petitioner remits 10% of disputed tax demand within two weeks - petition disposed off.
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