Diagnostic microcuvette classification follows sole-use analytical function, placing specialised disposable cuvettes with their analyser rather than g...
Customs Broker licensing proceedings fail when their offence-report foundation collapses and authorisation, advisory, and KYC duties remain unbreached...
Tariff classification of Digital Axle Counters affirmed as electro-mechanical railway signalling equipment, eliminating duty, confiscation and penalty...
The HC allowed the petition and directed respondents to refund within two months the full penalty paid by the petitioner, with interest at 9% p.a. from payment date until refund, holding the detention and levy under Sec.129 CGST Act invalid insofar as no adjudicatory order was passed by the competent officer pursuant to Sec.129(3) of the Tripura SGST Act. The court found procedural failure-no reasons or Form MOV-09 order issued despite representations and requests for hearing-rendered the purported levy and collection without legal authority and violative of Art.14, Art.19(1)(g), Art.265 and Art.300-A. Petition allowed.
The HC allowed the petition and directed respondents to refund within two months the full penalty paid by the petitioner, with interest at 9% p.a. from payment date until refund, holding the detention and levy under Sec.129 CGST Act invalid insofar as no adjudicatory order was passed by the competent officer pursuant to Sec.129(3) of the Tripura SGST Act. The court found procedural failure-no reasons or Form MOV-09 order issued despite representations and requests for hearing-rendered the purported levy and collection without legal authority and violative of Art.14, Art.19(1)(g), Art.265 and Art.300-A. Petition allowed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4894 
