Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
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...
HC dismissed the petition challenging tax-related notifications, finding no violation of natural justice principles. The court determined the impugned order was sufficiently reasoned and appropriately considered the petitioner's reply. While rejecting the immediate challenge, the HC explicitly permitted the petitioner to file an appeal under Section 107 of the Central Goods and Services Tax Act, 2017, if deemed necessary. The court's ruling effectively upheld the original administrative order and provided alternative appellate recourse for the petitioner.
HC dismissed the petition challenging tax-related notifications, finding no violation of natural justice principles. The court determined the impugned order was sufficiently reasoned and appropriately considered the petitioner's reply. While rejecting the immediate challenge, the HC explicitly permitted the petitioner to file an appeal under Section 107 of the Central Goods and Services Tax Act, 2017, if deemed necessary. The court's ruling effectively upheld the original administrative order and provided alternative appellate recourse for the petitioner.
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