Passenger baggage re-export requires true declaration and cannot be granted indirectly through discretionary redemption of undeclared prohibited goods...
Customs Broker association membership becomes mandatory in the operating jurisdiction, with exclusive membership and limited compliance-time relaxatio...
Amnesty scheme - Failure to file annual returns from financial year 2018-2019 till 01.04.2023, but filed before 31.08.2023. Justification for continuing notices for non-payment of late fees for belated GSTR-9C filed before 01.04.2023. Court held, relying on Anishia Chandrakanth v. Superintendent judgment, no justification for continuing notices for non-payment of late fees for belated GSTR-9C filed before 01.04.2023, when one-time amnesty commences. Ext.P3 set aside to extent seeking late fees for delay in filing GSTR-9C. However, petitioner not entitled to refund of late fees already paid over Rs. 10,000/-. Writ petition disposed of.
Amnesty scheme - Failure to file annual returns from financial year 2018-2019 till 01.04.2023, but filed before 31.08.2023. Justification for continuing notices for non-payment of late fees for belated GSTR-9C filed before 01.04.2023. Court held, relying on Anishia Chandrakanth v. Superintendent judgment, no justification for continuing notices for non-payment of late fees for belated GSTR-9C filed before 01.04.2023, when one-time amnesty commences. Ext.P3 set aside to extent seeking late fees for delay in filing GSTR-9C. However, petitioner not entitled to refund of late fees already paid over Rs. 10,000/-. Writ petition disposed of.
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