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 remanded the matter concerning IGST refund dispute, setting aside the Deputy Commissioner's order dated 30.08.2024. The court directed the petitioner to file response to the show cause notice by 02.05.2025, mandating the tax authority to provide personal hearing and issue a fresh order in compliance with legal principles. While rejecting jurisdictional challenges, the court set aside the demand order under Rule 96B due to non-retrospective application and insufficient administrative consideration, effectively providing the petitioner an opportunity to present legal arguments before the tax authority.
HC remanded the matter concerning IGST refund dispute, setting aside the Deputy Commissioner's order dated 30.08.2024. The court directed the petitioner to file response to the show cause notice by 02.05.2025, mandating the tax authority to provide personal hearing and issue a fresh order in compliance with legal principles. While rejecting jurisdictional challenges, the court set aside the demand order under Rule 96B due to non-retrospective application and insufficient administrative consideration, effectively providing the petitioner an opportunity to present legal arguments before the tax authority.
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