Penalty under Section 112 fails where knowledge, admissible statements, and incriminating evidence are not proved against the Customs Broker's directo...
The HC allowed the writ petition in part and remitted the matter to the original authority (respondent No.2) for fresh adjudication. The court held that the Appellate Authority, under s.107(11), lacked jurisdiction to remit proceedings and could only allow or dismiss the appeal; accordingly the petitioner's production of documents before the Appellate Authority could not substitute for assessment by the original authority. The matter concerns short declaration of tax liability on inverted supplies in GST returns filed in July for FY 2017-18 amid teething issues in the regime. Respondent No.2 is directed to consider the documents tendered, reassess the petitioner's claim and pass appropriate orders in accordance with law.
The HC allowed the writ petition in part and remitted the matter to the original authority (respondent No.2) for fresh adjudication. The court held that the Appellate Authority, under s.107(11), lacked jurisdiction to remit proceedings and could only allow or dismiss the appeal; accordingly the petitioner's production of documents before the Appellate Authority could not substitute for assessment by the original authority. The matter concerns short declaration of tax liability on inverted supplies in GST returns filed in July for FY 2017-18 amid teething issues in the regime. Respondent No.2 is directed to consider the documents tendered, reassess the petitioner's claim and pass appropriate orders in accordance with law.
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