Customs valuation and classification require comparable evidence and assessment of imported goods in their actual condition, invalidating related pena...
Terminal gate verification for transshipment containers shifts to operators, while Customs controls and discrepancy reporting requirements remain mand...
The HC allowed the petition in part, setting aside impugned orders and remanding the matters to the Appellate Authority for fresh adjudication. The court held that the Appellate Authority, under Section 107(11) of the CGST Act, has power to confirm, modify or annul orders and must reconsider all refund applications collectively rather than in a staggered manner. The HC found that determinations on entitlement to refund of unutilised input tax credit for zero-rated supplies turned on documentary proof and the nature of exported services; inconsistent, piecemeal decisions produced irreconcilable outcomes. The remand directs the Appellate Authority to reassess refund claims afresh and decide consistently.
The HC allowed the petition in part, setting aside impugned orders and remanding the matters to the Appellate Authority for fresh adjudication. The court held that the Appellate Authority, under Section 107(11) of the CGST Act, has power to confirm, modify or annul orders and must reconsider all refund applications collectively rather than in a staggered manner. The HC found that determinations on entitlement to refund of unutilised input tax credit for zero-rated supplies turned on documentary proof and the nature of exported services; inconsistent, piecemeal decisions produced irreconcilable outcomes. The remand directs the Appellate Authority to reassess refund claims afresh and decide consistently.
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