Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
Liquidator appointment under Section 34 requires consideration of creditor recommendations, valid professional authorisation, and preservation of vali...
Income-tax exemption for specified regulatory fees and government grants applies subject to non-commercial activity and continuing compliance conditio...
Digital accessibility audit and remediation deadlines extended, while all other disability-compliance obligations for regulated entities remain unchan...
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HC dismissed petitioner's writ petition challenging detention of goods and levy of tax and penalty under CGST Act. Court held that impugned order demonstrated due application of mind, recorded factual matrix and petitioner's reply, and provided cogent reasons for rejection. No procedural impropriety, manifest illegality, or violation of natural justice principles was established. Authorities acted within statutory powers under Section 129(3) CGST Act with reasonable appreciation of evidence. Court ruled judicial review under Article 226 does not permit reappreciation of evidence when efficacious alternative remedy exists. Petition lacked merit and dismissed, though petitioner granted liberty to pursue statutory appeal under Section 107 CGST Act 2017.
HC dismissed petitioner's writ petition challenging detention of goods and levy of tax and penalty under CGST Act. Court held that impugned order demonstrated due application of mind, recorded factual matrix and petitioner's reply, and provided cogent reasons for rejection. No procedural impropriety, manifest illegality, or violation of natural justice principles was established. Authorities acted within statutory powers under Section 129(3) CGST Act with reasonable appreciation of evidence. Court ruled judicial review under Article 226 does not permit reappreciation of evidence when efficacious alternative remedy exists. Petition lacked merit and dismissed, though petitioner granted liberty to pursue statutory appeal under Section 107 CGST Act 2017.
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