Electronic certificates of origin enable preferential tariffs under the India-New Zealand FTA when format, verification, and filing requirements are m...
Customs approval for liquid cargo exports extends designated jetty operations while existing boarding station and customs area limits remain unchanged...
Mandatory compliance document verification now conditions out-of-charge clearance for imported cosmetics, drugs, and medical devices through PGA-facil...
Double taxation of turnover requires holistic verification across separately registered units and permits limited rectification of overlapping assessm...
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The HC dismissed the petition and upheld the validity of the impugned show-cause notice issued to the transferor company, holding that the notice is not shown to be wholly without jurisdiction; factual and jurisdictional questions relating to the demerger and retrospective operation of the 2018 Notification require examination and cannot be summarily struck down. The Respondents are entitled to consider the demerger particulars and the applicability of the 2018 Notification when adjudicating the SCN, and the Petitioners are relegated to file a detailed response with full particulars and exhaust statutory remedies. The court found no exceptional circumstance to preclude adjudication or to quash the SCN at the threshold.
The HC dismissed the petition and upheld the validity of the impugned show-cause notice issued to the transferor company, holding that the notice is not shown to be wholly without jurisdiction; factual and jurisdictional questions relating to the demerger and retrospective operation of the 2018 Notification require examination and cannot be summarily struck down. The Respondents are entitled to consider the demerger particulars and the applicability of the 2018 Notification when adjudicating the SCN, and the Petitioners are relegated to file a detailed response with full particulars and exhaust statutory remedies. The court found no exceptional circumstance to preclude adjudication or to quash the SCN at the threshold.
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