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...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
Writ petition filed challenging the order passed by Joint Commissioner of Commercial Taxes (Appeals) regarding levy of Cess while calculating applicable tax u/s 129(1)(a) of KGST and CGST Act. Petitioner did not raise contention regarding levy of Cess before JCCT (Appeals). High Court held since ground regarding levy of Cess raised for first time, opportunity be accorded to petitioner to raise this ground before JCCT (Appeals). Matter remanded to JCCT (Appeals) permitting petitioner to raise ground regarding levy of Cess. Order of JCCT (Appeals) quashed. All other contentions kept open.
Writ petition filed challenging the order passed by Joint Commissioner of Commercial Taxes (Appeals) regarding levy of Cess while calculating applicable tax u/s 129(1)(a) of KGST and CGST Act. Petitioner did not raise contention regarding levy of Cess before JCCT (Appeals). High Court held since ground regarding levy of Cess raised for first time, opportunity be accorded to petitioner to raise this ground before JCCT (Appeals). Matter remanded to JCCT (Appeals) permitting petitioner to raise ground regarding levy of Cess. Order of JCCT (Appeals) quashed. All other contentions kept open.
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