Imported menthol-scented sweet supari classification dispute: seizure quashed, release for home consumption subject to duty bond; bank guarantee refus...
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...
A High Court reaffirmed the presumption of constitutionality for subordinate legislation and held that the central board may issue orders, instructions, or directions to Central Tax Officers to secure uniform implementation; those officers and implementation staff must follow them. The court accepted that assignment of functions to Central Tax Officers may be proposed by the Commissioner in the Board and approved by the Board, and therefore found no basis to invalidate the challenged administrative circular dated 5 July 2017. The writ petition was partly allowed only to reschedule compliance with a summons to a new date, and the challenge to the circular was dismissed.
A High Court reaffirmed the presumption of constitutionality for subordinate legislation and held that the central board may issue orders, instructions, or directions to Central Tax Officers to secure uniform implementation; those officers and implementation staff must follow them. The court accepted that assignment of functions to Central Tax Officers may be proposed by the Commissioner in the Board and approved by the Board, and therefore found no basis to invalidate the challenged administrative circular dated 5 July 2017. The writ petition was partly allowed only to reschedule compliance with a summons to a new date, and the challenge to the circular was dismissed.
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