Alternative statutory remedy and unexplained delay barred writ review of customs confiscation adjudication, leaving merits for appellate consideration...
Authorised courier due diligence protects against penalties where declared exports conceal prohibited goods despite proper documentation and customs p...
Customs-controlled container movement now extends to DP World facilities, subject to segregation, inspections, reconciliation, and EXIM cargo priority...
ITAT allowed the assessee's appeal and deleted the addition of Rs. 2,50,000 made by the Commissioner (Appeals) relating to the interest component of GST expenses spanning FY 2020-21 to FY 2022-23. The Tribunal held the impugned order lacked any legal rationale under the statute for disallowance and contained no explanation of the methodology or basis for estimating the aforesaid amount. Revenue failed to establish a sustainable case and the Departmental Representative did not furnish substantive legal or evidentiary assistance beyond reliance on the CIT(A)'s order. Consequently, the monetary addition was disallowed for want of legal justification and reasonable estimation, and the assessee's appeal was allowed.
ITAT allowed the assessee's appeal and deleted the addition of Rs. 2,50,000 made by the Commissioner (Appeals) relating to the interest component of GST expenses spanning FY 2020-21 to FY 2022-23. The Tribunal held the impugned order lacked any legal rationale under the statute for disallowance and contained no explanation of the methodology or basis for estimating the aforesaid amount. Revenue failed to establish a sustainable case and the Departmental Representative did not furnish substantive legal or evidentiary assistance beyond reliance on the CIT(A)'s order. Consequently, the monetary addition was disallowed for want of legal justification and reasonable estimation, and the assessee's appeal was allowed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
