Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Judicial review of an assessment order was conducted due to discrepancies between GSTR 1 and GSTR 3B returns. The petitioner's replies were not considered, violating natural justice principles. The High Court held the order unsustainable as the petitioner's replies were not taken into account while recording conclusions. Consequently, the impugned order was set aside, and the matter remanded for reconsideration. The respondent was directed to provide a reasonable opportunity, including a personal hearing, to the petitioner and issue a fresh order after considering the petitioner's replies and annexed documents.
Judicial review of an assessment order was conducted due to discrepancies between GSTR 1 and GSTR 3B returns. The petitioner's replies were not considered, violating natural justice principles. The High Court held the order unsustainable as the petitioner's replies were not taken into account while recording conclusions. Consequently, the impugned order was set aside, and the matter remanded for reconsideration. The respondent was directed to provide a reasonable opportunity, including a personal hearing, to the petitioner and issue a fresh order after considering the petitioner's replies and annexed documents.
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