Export obligation removed by notification, customs duty demand invalidated; penalties under s.112 and s.114AA quashed due to inadmissible s.108 statem...
Customs officers must wear and use department-issued body-worn cameras when clearing passenger baggage, with daily secure transfer and 30-day retentio...
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The HC held that the tender documents required bidders to quote prices exclusive of GST; clause 1.8(G) expressly made rates inclusive of all taxes, duties and levies but excluding GST and GST Compensation Cess. The payment of GST by the service availer to the successful bidder is contingent upon the bidder's submission of a proper bill/invoice and filing of valid GST returns in accordance with statutory provisions. The court found respondent authorities acted arbitrarily in treating quoted prices as inclusive of GST and noted the existence of a subsequent tender specifying GST-inclusive pricing. The petition was allowed and disposed of, directing adherence to the tender terms regarding GST treatment.
The HC held that the tender documents required bidders to quote prices exclusive of GST; clause 1.8(G) expressly made rates inclusive of all taxes, duties and levies but excluding GST and GST Compensation Cess. The payment of GST by the service availer to the successful bidder is contingent upon the bidder's submission of a proper bill/invoice and filing of valid GST returns in accordance with statutory provisions. The court found respondent authorities acted arbitrarily in treating quoted prices as inclusive of GST and noted the existence of a subsequent tender specifying GST-inclusive pricing. The petition was allowed and disposed of, directing adherence to the tender terms regarding GST treatment.
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