Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
Revocation of a customs broker licence, forfeiture of security deposit, and imposition of penalty were challenged on the ground that mandatory timelines under CBLR, 2018 were breached. The authority issued the show cause notice beyond 90 days from the offence report, submitted the enquiry report beyond 90 days from the show cause notice, and passed the final order beyond the stipulated period under Regulations 17(1), 17(5) and 17(7); these lapses rendered the proceedings and resultant order legally unsustainable, leading to quashing of the revocation, forfeiture, and penalty. The contention based on Circular No. 9/2010 was left open without adjudication. - HC
Revocation of a customs broker licence, forfeiture of security deposit, and imposition of penalty were challenged on the ground that mandatory timelines under CBLR, 2018 were breached. The authority issued the show cause notice beyond 90 days from the offence report, submitted the enquiry report beyond 90 days from the show cause notice, and passed the final order beyond the stipulated period under Regulations 17(1), 17(5) and 17(7); these lapses rendered the proceedings and resultant order legally unsustainable, leading to quashing of the revocation, forfeiture, and penalty. The contention based on Circular No. 9/2010 was left open without adjudication. - HC
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