Export obligation removed by notification, customs duty demand invalidated; penalties under s.112 and s.114AA quashed due to inadmissible s.108 statem...
The HC set aside the respondent's rejection of the petitioner's Form No.1 declaration under the DTVSV Scheme, 2024, holding that mandation to file the appeal online under Rule 45 did not render the manually filed appeal invalid; the appeal is to be treated as pending on the specified cut-off date for eligibility and calculation of disputed tax in terms of the Scheme. The court found the respondent unjustified in denying scheme relief and directed the respondent to process the petitioner's declaration under the DTVSV Scheme, 2024. Parties are anonymized; relief is declaratory and procedural, compelling administrative compliance with the Scheme.
The HC set aside the respondent's rejection of the petitioner's Form No.1 declaration under the DTVSV Scheme, 2024, holding that mandation to file the appeal online under Rule 45 did not render the manually filed appeal invalid; the appeal is to be treated as pending on the specified cut-off date for eligibility and calculation of disputed tax in terms of the Scheme. The court found the respondent unjustified in denying scheme relief and directed the respondent to process the petitioner's declaration under the DTVSV Scheme, 2024. Parties are anonymized; relief is declaratory and procedural, compelling administrative compliance with the Scheme.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4824 
Join Channel 
