Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
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 quashed the Commissioner's order for provisional attachment u/s 83(1) of the Central Goods and Services Tax Act, 2017 due to lack of reasons recorded. The statutory provision mandates the Commissioner to pass a reasoned order indicating the grounds for forming an opinion that provisional attachment is necessary to protect government revenue. Absence of recorded reasons renders the impugned order unsustainable. The matter was remanded to the Commissioner to record reasons afresh if deemed fit, as the reasoned order embodying the opinion is subject to judicial scrutiny. The Court emphasized the statutory requirement of a reasoned order to uphold principles of fair administration.
The High Court quashed the Commissioner's order for provisional attachment u/s 83(1) of the Central Goods and Services Tax Act, 2017 due to lack of reasons recorded. The statutory provision mandates the Commissioner to pass a reasoned order indicating the grounds for forming an opinion that provisional attachment is necessary to protect government revenue. Absence of recorded reasons renders the impugned order unsustainable. The matter was remanded to the Commissioner to record reasons afresh if deemed fit, as the reasoned order embodying the opinion is subject to judicial scrutiny. The Court emphasized the statutory requirement of a reasoned order to uphold principles of fair administration.
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