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...
Income-tax exemption for specified regulatory fees and government grants applies subject to non-commercial activity and continuing compliance conditio...
Digital accessibility audit and remediation deadlines extended, while all other disability-compliance obligations for regulated entities remain unchan...
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The HC quashed the order raising demand for IGST on goods cleared from SEZ to DTA. The petitioner was not required to pay IGST on such supply as it is treated as import for DTA unit which is liable to pay IGST and duties. The respondent failed to consider provisions of Section 74 requiring adjudication of show cause notice by considering reply and provisions of the Act. The attempt to justify the order based on Sections 37 and 39 was unacceptable. The impugned order lacked reasoning and was quashed.
The HC quashed the order raising demand for IGST on goods cleared from SEZ to DTA. The petitioner was not required to pay IGST on such supply as it is treated as import for DTA unit which is liable to pay IGST and duties. The respondent failed to consider provisions of Section 74 requiring adjudication of show cause notice by considering reply and provisions of the Act. The attempt to justify the order based on Sections 37 and 39 was unacceptable. The impugned order lacked reasoning and was quashed.
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