Tax determination against deceased proprietor invalid where no notice to legal representative; appeal rejected without addressing jurisdictional defec...
Revocation of GST registration and permission to file blocked returns; conditional defreezing of bank accounts after security and instalment applicati...
Right to access seized electronic evidence: impugned adjudication treated as additional show cause notice, remand for fresh hearing and return of mate...
Classification of imported natural rubber latex under tariff headings must follow the General Rules for Interpretation; where headings and notes permit divergent legal interpretation, revenue bears the burden to prove misclassification. Post-clearance audit and ACP/AEO facilitation require authorities to produce cogent evidence before alleging misconduct; wilful misstatement demands proof of a positive act and intent. Because the departmental challenge could reflect a genuine divergence of view and no negative intention was established, the show-cause notice was held time-barred and the impugned demand was set aside, with consequential relief permitted.
Classification of imported natural rubber latex under tariff headings must follow the General Rules for Interpretation; where headings and notes permit divergent legal interpretation, revenue bears the burden to prove misclassification. Post-clearance audit and ACP/AEO facilitation require authorities to produce cogent evidence before alleging misconduct; wilful misstatement demands proof of a positive act and intent. Because the departmental challenge could reflect a genuine divergence of view and no negative intention was established, the show-cause notice was held time-barred and the impugned demand was set aside, with consequential relief permitted.
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