Personal liberty safeguards restrict arrest after court-directed GST appearance, requiring interim release where authorities overreach pending proceed...
Alternative statutory remedy and delay bar GST writ challenges despite pending rectification, while distinct subject matter permits parallel proceedin...
Unverified Insight Portal Information Cannot Justify Reassessment Without a Verified Taxpayer-Specific Income-Escape Nexus or Demonstrated Application...
Assessing Officer jurisdiction after statutory transfer invalidates reassessment notices issued by transferor officers and nullifies resulting proceed...
Consequential appeal-effect orders must implement rectification deleting working-capital adjustments and reconsider the resulting arm's-length range c...
CESTAT held that invoking jurisdiction under section 28AAA of the Customs Act without DGFT's license cancellation is invalid. The tribunal found procedural irregularities in the original order, determining that customs authorities cannot unilaterally challenge export scrip validity without DGFT's formal cancellation or initiation of cancellation proceedings. The appellate tribunal set aside the impugned order, ruling that the exporter's responsibility is to prove goods reached the focus market, but penalties against the appellant and its director were unsustainable due to lack of substantive evidence and procedural defects. Appeal was consequently allowed, effectively nullifying the original confiscation and penalty orders.
CESTAT held that invoking jurisdiction under section 28AAA of the Customs Act without DGFT's license cancellation is invalid. The tribunal found procedural irregularities in the original order, determining that customs authorities cannot unilaterally challenge export scrip validity without DGFT's formal cancellation or initiation of cancellation proceedings. The appellate tribunal set aside the impugned order, ruling that the exporter's responsibility is to prove goods reached the focus market, but penalties against the appellant and its director were unsustainable due to lack of substantive evidence and procedural defects. Appeal was consequently allowed, effectively nullifying the original confiscation and penalty orders.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4894 
