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 writ petition, holding that the impugned assessment order violated Rule 142(1A) of the CGST Rules, 2017 and principles of natural justice by failing to serve a prior show-cause notice; the Court adhered to its consistent jurisprudence that non-issuance of the requisite notice vitiates the assessment process. The HC set aside Order-in-Original No.70/2024-25-GST dated 25.02.2025 and remanded the matter to the assessing authority for completion of assessment in accordance with law after issuance of the necessary notice. The period from the date of the impugned order until receipt of the HC order is excluded for limitation. Petition allowed by remand.
The HC allowed the writ petition, holding that the impugned assessment order violated Rule 142(1A) of the CGST Rules, 2017 and principles of natural justice by failing to serve a prior show-cause notice; the Court adhered to its consistent jurisprudence that non-issuance of the requisite notice vitiates the assessment process. The HC set aside Order-in-Original No.70/2024-25-GST dated 25.02.2025 and remanded the matter to the assessing authority for completion of assessment in accordance with law after issuance of the necessary notice. The period from the date of the impugned order until receipt of the HC order is excluded for limitation. Petition allowed by remand.
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