Search and seizure: abatement of earlier search bars use of prior seized material in later search-based assessments; relief limited to new documents f...
Admission of additional evidence under remand rules must await a meaningful remand report; failure to do so breaches natural justice and mandates rema...
Export Obligation Discharge Certificates for EPCG compliance cannot be questioned by Customs unless DGFT adjudicates and cancels them, so demands quas...
Refund was denied where goods were moved under an e-way bill containing an incorrect destination address, and the plea of inadvertent error was rejected. The court held that the taxpayer had adequate opportunity to seek correction, and unlike relied-on precedents, the consignor and consignee being the same negated the claim of a bona fide mistake. The court further found that repeated similar "address errors" could indicate a modus operandi, and the taxpayer produced no corroborative records (such as ledgers, books, or movement registers) to prove that the goods were actually meant for the stated warehouse. The writ petition was dismissed. - HC
Refund was denied where goods were moved under an e-way bill containing an incorrect destination address, and the plea of inadvertent error was rejected. The court held that the taxpayer had adequate opportunity to seek correction, and unlike relied-on precedents, the consignor and consignee being the same negated the claim of a bona fide mistake. The court further found that repeated similar "address errors" could indicate a modus operandi, and the taxpayer produced no corroborative records (such as ledgers, books, or movement registers) to prove that the goods were actually meant for the stated warehouse. The writ petition was dismissed. - HC
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