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 allowed the writ petition challenging input tax credit rejection, remanding the matter to the tax authority. The court relied on a prior Division Bench judgment interpreting Section 16(5) of the GST Act, which held that taxpayers can avail tax credits despite procedural delays. The assessment order dated 30.04.2024 was set aside, directing the respondent to conduct a fresh assessment consistent with the legal interpretation of the non-obstante clause in the statutory provision.
HC allowed the writ petition challenging input tax credit rejection, remanding the matter to the tax authority. The court relied on a prior Division Bench judgment interpreting Section 16(5) of the GST Act, which held that taxpayers can avail tax credits despite procedural delays. The assessment order dated 30.04.2024 was set aside, directing the respondent to conduct a fresh assessment consistent with the legal interpretation of the non-obstante clause in the statutory provision.
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