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...
The HC held that initiation of proceedings under section 130 of the UPGST Act based on the discovery of excess stock during a survey is impermissible. The Court reaffirmed that such findings warrant proceedings under sections 73 or 74 of the GST Act instead, as section 130 is not applicable in cases of excess stock. Consequently, the impugned order initiating proceedings under section 130 was quashed and set aside. The petition was allowed, clarifying that enforcement actions under section 130 cannot be invoked solely on the basis of excess stock detected during a survey.
The HC held that initiation of proceedings under section 130 of the UPGST Act based on the discovery of excess stock during a survey is impermissible. The Court reaffirmed that such findings warrant proceedings under sections 73 or 74 of the GST Act instead, as section 130 is not applicable in cases of excess stock. Consequently, the impugned order initiating proceedings under section 130 was quashed and set aside. The petition was allowed, clarifying that enforcement actions under section 130 cannot be invoked solely on the basis of excess stock detected during a survey.
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