CKD/SKD air-conditioner components classifiable with finished units by essential character; prior advance ruling extended three years, FTA benefits po...
Scope of judicial review under Article 226: supervisory, not appellate; factual reappraisal barred, challenge dismissed; insolvency professional dutie...
Courier transshipment of imported goods via named carrier to air cargo stations renewed until 30.01.2026; exemption conditional, strict controls apply...
High Court found an ex parte assessment order issued after the petitioner failed to file a reply to a show cause notice was procedurally vitiated for breach of natural justice, quashed the impugned order and remitted the matter to the first respondent for fresh adjudication on merits. The petitioner must deposit 50% of the disputed tax within 30 days and file a reply to the Form DRC-01 show cause notice with supporting documents; overlapping earlier demand may be explained and pre-deposited. On compliance, the respondent shall pass a final order expeditiously and the bank attachment will stand vacated.
High Court found an ex parte assessment order issued after the petitioner failed to file a reply to a show cause notice was procedurally vitiated for breach of natural justice, quashed the impugned order and remitted the matter to the first respondent for fresh adjudication on merits. The petitioner must deposit 50% of the disputed tax within 30 days and file a reply to the Form DRC-01 show cause notice with supporting documents; overlapping earlier demand may be explained and pre-deposited. On compliance, the respondent shall pass a final order expeditiously and the bank attachment will stand vacated.
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