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Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
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Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
HC ruled that the show cause notice under section 73 and Form GST DRC-01A were procedurally invalid due to absence of digital signatures as mandated by Rule 26(3) of Jharkhand GST Rules, 2017. The court found the notices and subsequent order (Annexure-7 and 8) vitiated by the signature defect. While setting aside these documents, the HC granted liberty to respondents to reinitiate proceedings correctly, ensuring proper digital authentication, providing opportunity for reply, and passing a reasoned order in compliance with legal requirements.
HC ruled that the show cause notice under section 73 and Form GST DRC-01A were procedurally invalid due to absence of digital signatures as mandated by Rule 26(3) of Jharkhand GST Rules, 2017. The court found the notices and subsequent order (Annexure-7 and 8) vitiated by the signature defect. While setting aside these documents, the HC granted liberty to respondents to reinitiate proceedings correctly, ensuring proper digital authentication, providing opportunity for reply, and passing a reasoned order in compliance with legal requirements.
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