Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
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The High Court dismissed the writ petition filed by the petitioner seeking directions to the respondents to issue a refund of Integrated Goods & Services Tax (IGST) along with interest due to lack of territorial jurisdiction. The Court held that since the petitioner's application for refund was made at the ports of export and the claim was to be dealt with by the Customs Authorities of the port, the cause of action did not arise within the territorial jurisdiction of the Rajasthan High Court. Consequently, the Court did not adjudicate on the issue of whether the petitioner was entitled to a refund of IGST despite having claimed a higher rate of duty drawback.
The High Court dismissed the writ petition filed by the petitioner seeking directions to the respondents to issue a refund of Integrated Goods & Services Tax (IGST) along with interest due to lack of territorial jurisdiction. The Court held that since the petitioner's application for refund was made at the ports of export and the claim was to be dealt with by the Customs Authorities of the port, the cause of action did not arise within the territorial jurisdiction of the Rajasthan High Court. Consequently, the Court did not adjudicate on the issue of whether the petitioner was entitled to a refund of IGST despite having claimed a higher rate of duty drawback.
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