Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be ...
Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
Personal hearing requirements in GST adjudication were satisfied by prior opportunities and written submissions; appellate limitation received writ-pe...
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The HC ruled that the customs authorities' continued provisional attachment of the Petitioner's bank accounts was without legal authority. Despite the Petitioner providing all requested documentation (purchase registers, ledgers, bank accounts) in response to summons under Section 108 of the Customs Act, Respondent No.2/5 persisted with unwarranted investigation. The court determined that the Petitioner merely sold goods imported by another entity (M/s. S.T. Electricals) to M/s. Mayur Enterprise, and the customs officer exceeded jurisdiction by insisting on the proprietor's personal appearance without justification. The court concluded that further investigation against the Petitioner served no purpose and directed the release of the bank accounts. Petition allowed.
The HC ruled that the customs authorities' continued provisional attachment of the Petitioner's bank accounts was without legal authority. Despite the Petitioner providing all requested documentation (purchase registers, ledgers, bank accounts) in response to summons under Section 108 of the Customs Act, Respondent No.2/5 persisted with unwarranted investigation. The court determined that the Petitioner merely sold goods imported by another entity (M/s. S.T. Electricals) to M/s. Mayur Enterprise, and the customs officer exceeded jurisdiction by insisting on the proprietor's personal appearance without justification. The court concluded that further investigation against the Petitioner served no purpose and directed the release of the bank accounts. Petition allowed.
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