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...
HC allowed the petition, finding a violation of natural justice principles due to non-service of GST ASMT-10 and DRC-01 notices. Despite the petitioner's failure to contest the original proceedings, the court recognized bona fide reasons for non-participation. The ex-parte order was set aside, and the matter was remanded to the respondent for fresh consideration, providing the petitioner an opportunity to submit a reply to the show-cause notice in accordance with legal procedures.
HC allowed the petition, finding a violation of natural justice principles due to non-service of GST ASMT-10 and DRC-01 notices. Despite the petitioner's failure to contest the original proceedings, the court recognized bona fide reasons for non-participation. The ex-parte order was set aside, and the matter was remanded to the respondent for fresh consideration, providing the petitioner an opportunity to submit a reply to the show-cause notice in accordance with legal procedures.
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