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 petition, holding that principles of natural justice were violated because the petitioner did not receive notices sent to an email that landed in the junk folder, resulting in an ex parte order. Accepting the petitioner's assertion of bona fide inability and sufficient cause to file replies, the court set aside the impugned order dated 13.03.2024 issued by respondent No.3 under Section 73(9) read with Sections 73(10), 50, 122(2)(a) of the KGST Act and corresponding provisions in the CGST Act and IGST Act. The matter is remitted to respondent No.3 for fresh consideration in accordance with law from the stage of the petitioner submitting a reply to the show-cause notice dated 26.12.2023.
The HC allowed the petition, holding that principles of natural justice were violated because the petitioner did not receive notices sent to an email that landed in the junk folder, resulting in an ex parte order. Accepting the petitioner's assertion of bona fide inability and sufficient cause to file replies, the court set aside the impugned order dated 13.03.2024 issued by respondent No.3 under Section 73(9) read with Sections 73(10), 50, 122(2)(a) of the KGST Act and corresponding provisions in the CGST Act and IGST Act. The matter is remitted to respondent No.3 for fresh consideration in accordance with law from the stage of the petitioner submitting a reply to the show-cause notice dated 26.12.2023.
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