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Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
The HC held that the impugned demand for tax and penalty issued on 11th September, 2024, was beyond the statutory period prescribed under Section 129 of the Odisha GST Act, 2017, as the notice was dated 31st August, 2024. Consequently, the demand was invalid due to non-compliance with the prescribed timeline for issuance following vehicle detention. The court set aside and quashed the impugned demand, allowing the writ petition and disposing of the matter accordingly.
The HC held that the impugned demand for tax and penalty issued on 11th September, 2024, was beyond the statutory period prescribed under Section 129 of the Odisha GST Act, 2017, as the notice was dated 31st August, 2024. Consequently, the demand was invalid due to non-compliance with the prescribed timeline for issuance following vehicle detention. The court set aside and quashed the impugned demand, allowing the writ petition and disposing of the matter accordingly.
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