Alternative statutory remedy and unexplained delay barred writ review of customs confiscation adjudication, leaving merits for appellate consideration...
Authorised courier due diligence protects against penalties where declared exports conceal prohibited goods despite proper documentation and customs p...
Customs-controlled container movement now extends to DP World facilities, subject to segregation, inspections, reconciliation, and EXIM cargo priority...
HC upheld the blocking of Input Tax Credit (ITC) under Rule 86A(1)(a) of Bihar GST Rules, 2017, finding sufficient material justifying the interim measure. The court confirmed the administrative order's validity while preserving the taxpayer's procedural remedy to challenge the ITC blockage. The respondent was directed to expeditiously consider and pass a reasoned order if the petitioner submits a request, ensuring principles of natural justice are maintained during the administrative process. Application disposed of with procedural guidance for potential future challenges.
HC upheld the blocking of Input Tax Credit (ITC) under Rule 86A(1)(a) of Bihar GST Rules, 2017, finding sufficient material justifying the interim measure. The court confirmed the administrative order's validity while preserving the taxpayer's procedural remedy to challenge the ITC blockage. The respondent was directed to expeditiously consider and pass a reasoned order if the petitioner submits a request, ensuring principles of natural justice are maintained during the administrative process. Application disposed of with procedural guidance for potential future challenges.
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