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...
HC ruled on input tax credit rectification under Section 161 of Delhi GST Act, finding procedural irregularities in the administrative order. The court held that when rectification potentially adversely impacts the applicant's rights, principles of natural justice mandate providing personal hearing. Since the petitioner was not afforded an opportunity to be heard, the rectification order dated 28th February 2025 was set aside, thereby ensuring due process and fundamental fairness in administrative proceedings.
HC ruled on input tax credit rectification under Section 161 of Delhi GST Act, finding procedural irregularities in the administrative order. The court held that when rectification potentially adversely impacts the applicant's rights, principles of natural justice mandate providing personal hearing. Since the petitioner was not afforded an opportunity to be heard, the rectification order dated 28th February 2025 was set aside, thereby ensuring due process and fundamental fairness in administrative proceedings.
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