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...
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The HC dismissed the petition challenging a show-cause issued under section 74 of the WBGST/CGST Act. The court found the appellant availed ITC from bona fide purchases which bore no nexus to outward sales, and the adjudicating authority relied on documents disclosed by the petitioner following a search and panchnama at the petitioner's residence. The contention of procedural prejudice for denial of cross-examination of witnesses (truck drivers) and alleged statements made under duress was rejected: none of the witnesses retracted their statements, and the petitioner failed to produce evidence or call those witnesses initially. The court held the onus lay on the petitioner to produce corroborating evidence; allegations of natural justice breach were unfounded. Petition dismissed.
The HC dismissed the petition challenging a show-cause issued under section 74 of the WBGST/CGST Act. The court found the appellant availed ITC from bona fide purchases which bore no nexus to outward sales, and the adjudicating authority relied on documents disclosed by the petitioner following a search and panchnama at the petitioner's residence. The contention of procedural prejudice for denial of cross-examination of witnesses (truck drivers) and alleged statements made under duress was rejected: none of the witnesses retracted their statements, and the petitioner failed to produce evidence or call those witnesses initially. The court held the onus lay on the petitioner to produce corroborating evidence; allegations of natural justice breach were unfounded. Petition dismissed.
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