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...
Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Petitioner pre-deposited Rs. 6,25,000/- as condition for filing appeal u/s 51 of TNVAT Act against Assessment Order dated 21.10.2010. After revised Assessment Order on 24.07.2015 substantially dropping demand, petitioner entitled to refund of pre-deposited amount except Rs. 3,902/- appropriated towards balance tax liability. Though petitioner wrongly transitioned amount, issue revenue neutral as Commercial Tax Department bound to refund pre-deposited amount pursuant to revised order. Impugned orders quashed, petition allowed.
Petitioner pre-deposited Rs. 6,25,000/- as condition for filing appeal u/s 51 of TNVAT Act against Assessment Order dated 21.10.2010. After revised Assessment Order on 24.07.2015 substantially dropping demand, petitioner entitled to refund of pre-deposited amount except Rs. 3,902/- appropriated towards balance tax liability. Though petitioner wrongly transitioned amount, issue revenue neutral as Commercial Tax Department bound to refund pre-deposited amount pursuant to revised order. Impugned orders quashed, petition allowed.
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