Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
Liquidator appointment under Section 34 requires consideration of creditor recommendations, valid professional authorisation, and preservation of vali...
Income-tax exemption for specified regulatory fees and government grants applies subject to non-commercial activity and continuing compliance conditio...
Digital accessibility audit and remediation deadlines extended, while all other disability-compliance obligations for regulated entities remain unchan...
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HC dismissed writ appeal challenging GST demand and penalty. The court found no merit in appellant's contentions regarding tax credit mismatch and procedural irregularities. Appellant failed to rectify erroneous return filing prior to show cause notice and attempted to circumvent statutory remedy by invoking writ jurisdiction. The court upheld the lower court's order, preserving appellant's right to file statutory appeal before appropriate appellate authority and deposit 10% of demanded duty and penalty.
HC dismissed writ appeal challenging GST demand and penalty. The court found no merit in appellant's contentions regarding tax credit mismatch and procedural irregularities. Appellant failed to rectify erroneous return filing prior to show cause notice and attempted to circumvent statutory remedy by invoking writ jurisdiction. The court upheld the lower court's order, preserving appellant's right to file statutory appeal before appropriate appellate authority and deposit 10% of demanded duty and penalty.
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