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...
A composite assessment order covering more than one financial year was challenged as violating Sections 73 and 74 of the GST Act, 2017. Applying binding precedent, it was held that a single show-cause notice or composite assessment order cannot validly relate to more than one tax period-either more than one month where proceedings are initiated before the due date for filing the annual return, or more than one year where the due date has been reached. Consequently, the impugned assessment order and the appellate order affirming it were set aside, with liberty to the department to initiate fresh proceedings separately for each assessment year. - HC
A composite assessment order covering more than one financial year was challenged as violating Sections 73 and 74 of the GST Act, 2017. Applying binding precedent, it was held that a single show-cause notice or composite assessment order cannot validly relate to more than one tax period-either more than one month where proceedings are initiated before the due date for filing the annual return, or more than one year where the due date has been reached. Consequently, the impugned assessment order and the appellate order affirming it were set aside, with liberty to the department to initiate fresh proceedings separately for each assessment year. - HC
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