Confiscation and duty recovery quashed where licensing records show export obligation discharged; customs lacks jurisdiction absent licence annulment ...
FOB is Incoterm reflecting exporter's transaction value; declared shipping bill value not automatically confiscable under s.113(i), s.125, ss.114(i) a...
The HC dismissed the challenge to the cancellation of the applicant's GST registration for default in filing returns and non-response to the show-cause notice, but granted limited relief. The court directed Respondent No. 3 (Superintendent of Taxes) to furnish the applicant with particulars of all outstanding statutory dues attributable to the applicant's trade till the date of cancellation, and to specify any penalty or fine exigible as at the date of any restoration of registration, thereby enabling discharge of liabilities under the CGST regime. The order preserves tax liability despite cancellation and facilitates quantification and payment; the writ petition stands disposed.
The HC dismissed the challenge to the cancellation of the applicant's GST registration for default in filing returns and non-response to the show-cause notice, but granted limited relief. The court directed Respondent No. 3 (Superintendent of Taxes) to furnish the applicant with particulars of all outstanding statutory dues attributable to the applicant's trade till the date of cancellation, and to specify any penalty or fine exigible as at the date of any restoration of registration, thereby enabling discharge of liabilities under the CGST regime. The order preserves tax liability despite cancellation and facilitates quantification and payment; the writ petition stands disposed.
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