Incomplete BIS testing cannot justify reclassification or confiscatory action; declared customs classification restored and enhanced redemption fine s...
Page of 4819
Press 'Enter' after typing page number.
3121 to 3140 of 96363 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
The HC held that the appellate authority is empowered under Rule 112(4) of the WBGST/CGST Rules, 2017, to admit additional evidence, including documents and witness examination, despite the restrictions in sub-rule (1). The appellate authority's failure to consider this jurisdiction rendered its order mechanical and unsatisfactory. Consequently, the matter was remanded with directions for the appellate authority to allow the petitioner to adduce additional evidence, specifically a certificate dated 10 August 2024 issued by respondent no.6. The writ petition was disposed of accordingly by way of remand.
The HC held that the appellate authority is empowered under Rule 112(4) of the WBGST/CGST Rules, 2017, to admit additional evidence, including documents and witness examination, despite the restrictions in sub-rule (1). The appellate authority's failure to consider this jurisdiction rendered its order mechanical and unsatisfactory. Consequently, the matter was remanded with directions for the appellate authority to allow the petitioner to adduce additional evidence, specifically a certificate dated 10 August 2024 issued by respondent no.6. The writ petition was disposed of accordingly by way of remand.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4819 
Join Channel 
