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...
Liquidator appointment under Section 34 requires consideration of creditor recommendations, valid professional authorisation, and preservation of vali...
Impugned communication rejecting application for input tax credit blocking lacked reasoning, amounting to non-application of mind and violation of natural justice principles. Authority contended blocking was within jurisdiction, reasons provided later, but petitioner entitled to be heard. Impugned communication quashed, application restored for fresh order after hearing petitioner. Authority can block input tax credit u/r, but reasons must be provided.
Impugned communication rejecting application for input tax credit blocking lacked reasoning, amounting to non-application of mind and violation of natural justice principles. Authority contended blocking was within jurisdiction, reasons provided later, but petitioner entitled to be heard. Impugned communication quashed, application restored for fresh order after hearing petitioner. Authority can block input tax credit u/r, but reasons must be provided.
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