Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
The HC quashed the impugned Order-in-Original covering tax periods from 2017-18 through July 2023, remanding the matter to the third respondent for fresh consideration. This decision was predicated on the petitioner's expressed intention to avail benefits under the Amnesty Scheme provided in Section 128(A) of the CGST Act, which specifically applies to financial years 2017-18, 2018-19, and 2019-20. The court determined that remittal was the appropriate remedy to allow proper consideration of the Amnesty Scheme's applicability to the relevant portion of the assessment periods, directing the third respondent to reconsider the matter in accordance with law.
The HC quashed the impugned Order-in-Original covering tax periods from 2017-18 through July 2023, remanding the matter to the third respondent for fresh consideration. This decision was predicated on the petitioner's expressed intention to avail benefits under the Amnesty Scheme provided in Section 128(A) of the CGST Act, which specifically applies to financial years 2017-18, 2018-19, and 2019-20. The court determined that remittal was the appropriate remedy to allow proper consideration of the Amnesty Scheme's applicability to the relevant portion of the assessment periods, directing the third respondent to reconsider the matter in accordance with law.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4800
Join Channel
TaxTMI 
