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 ...
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HC quashed the provisional attachment of petitioner's bank account under Section 83 of CGST Act, 2017. The court found the respondents' action arbitrary, lacking substantive evidence of revenue risk. Despite petitioner's non-cooperation in show cause proceedings, the attachment was deemed invalid as the authorities failed to demonstrate a reasonable apprehension of revenue default. The court emphasized that provisional attachment requires cogent material basis and cannot be justified by mere procedural non-compliance. The impugned order was set aside, with directions to immediately de-freeze the petitioner's bank account, reinforcing the principle that administrative powers must be exercised with due diligence and proportionality.
HC quashed the provisional attachment of petitioner's bank account under Section 83 of CGST Act, 2017. The court found the respondents' action arbitrary, lacking substantive evidence of revenue risk. Despite petitioner's non-cooperation in show cause proceedings, the attachment was deemed invalid as the authorities failed to demonstrate a reasonable apprehension of revenue default. The court emphasized that provisional attachment requires cogent material basis and cannot be justified by mere procedural non-compliance. The impugned order was set aside, with directions to immediately de-freeze the petitioner's bank account, reinforcing the principle that administrative powers must be exercised with due diligence and proportionality.
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