Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
The HC granted ad-interim relief against notifications extending time limits for issuing Show Cause Notices under the CGST Act. The court found a strong prima facie case on two grounds: first, similar challenges to these notifications had already received interim relief in other petitions before the same court; second, the SCN in question should have been issued before May 31, 2024, as Section 73(2) requires issuance at least three months prior to the time limit specified in Section 73(10). The court questioned whether the notifications issued under Section 168A had proper GST Council recommendation. The matter was scheduled for further hearing on April 22, 2025.
The HC granted ad-interim relief against notifications extending time limits for issuing Show Cause Notices under the CGST Act. The court found a strong prima facie case on two grounds: first, similar challenges to these notifications had already received interim relief in other petitions before the same court; second, the SCN in question should have been issued before May 31, 2024, as Section 73(2) requires issuance at least three months prior to the time limit specified in Section 73(10). The court questioned whether the notifications issued under Section 168A had proper GST Council recommendation. The matter was scheduled for further hearing on April 22, 2025.
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