Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
The HC allowed the challenge to the rectification order in part and set aside the impugned demand insofar as it was computed on total turnover without reasoning; it held the Adjudicating Authority erred by imposing GST on aggregate turnover of combo packs despite available delineation of B2B and B2C sales. The Court found breach of natural justice and procedural infirmity in levying differential tax and multiple penalties. The petitioner was directed to seek the statutory appellate remedy, with any pre-deposit to be calculated and paid only in respect of amounts attributable separately to B2B and B2C sales for each financial year. Petition disposed.
The HC allowed the challenge to the rectification order in part and set aside the impugned demand insofar as it was computed on total turnover without reasoning; it held the Adjudicating Authority erred by imposing GST on aggregate turnover of combo packs despite available delineation of B2B and B2C sales. The Court found breach of natural justice and procedural infirmity in levying differential tax and multiple penalties. The petitioner was directed to seek the statutory appellate remedy, with any pre-deposit to be calculated and paid only in respect of amounts attributable separately to B2B and B2C sales for each financial year. Petition disposed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4788
Join Channel
TaxTMI 
