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...
Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
A taxpayer challenged a GST show cause notice for a tax period on the ground that an earlier intimation in Form GST DRC-01A had already been issued for the same period, contending lack of jurisdiction and invoking res judicata. The Court held that issuance of multiple show cause notices for the same period is not barred where they pertain to different subject matters, and res judicata applies only when an issue has been necessarily decided, including by necessary implication; no such prior adjudication was shown. The writ was dismissed, with liberty to file a reply to the impugned notice within 30 days. - HC
A taxpayer challenged a GST show cause notice for a tax period on the ground that an earlier intimation in Form GST DRC-01A had already been issued for the same period, contending lack of jurisdiction and invoking res judicata. The Court held that issuance of multiple show cause notices for the same period is not barred where they pertain to different subject matters, and res judicata applies only when an issue has been necessarily decided, including by necessary implication; no such prior adjudication was shown. The writ was dismissed, with liberty to file a reply to the impugned notice within 30 days. - HC
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