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 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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