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...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
HC set aside determination order under Section 73 of Central Goods and Services Tax Act, 2017 for violating principles of natural justice. Despite respondents' claim of granting hearing opportunity, no notice was served to petitioner indicating such opportunity. Though interim stay was granted by HC, final orders imposing liability were issued immediately after stay expired without court disposal of writ petition. Section 75(4) of CGST Act mandates opportunity of hearing before adverse orders. HC held that respondent should have waited for writ petition disposal and issued fresh notice for hearing after stay expiry. Impugned order violated natural justice principles. Order set aside, respondent directed to pass fresh orders after granting proper hearing opportunity with sufficient notice. Petition allowed.
HC set aside determination order under Section 73 of Central Goods and Services Tax Act, 2017 for violating principles of natural justice. Despite respondents' claim of granting hearing opportunity, no notice was served to petitioner indicating such opportunity. Though interim stay was granted by HC, final orders imposing liability were issued immediately after stay expired without court disposal of writ petition. Section 75(4) of CGST Act mandates opportunity of hearing before adverse orders. HC held that respondent should have waited for writ petition disposal and issued fresh notice for hearing after stay expiry. Impugned order violated natural justice principles. Order set aside, respondent directed to pass fresh orders after granting proper hearing opportunity with sufficient notice. Petition allowed.
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