Eligibility for exemption depends on strict construction of the product description; reapers without binder are ineligible, but confiscation and penal...
Customs jurisdiction defined for Principal Commissioner, Vishakhapatnam, covering specified ports, districts and India's adjacent EEZ; effective on pu...
The High Court found the impugned order was passed by the State Tax Officer rather than the Commissioner and remitted the matter for fresh adjudication on merits; remand is conditional on the petitioner depositing 10% of the disputed tax (confirmed in the impugned order) in cash or from the Electronic Cash Ledger within 30 days and filing a substantive reply with documents, treating the impugned order as an addendum to the Show Cause Notice. Because the petitioner's bank account is attached, the respondent may debit 5% each towards CGST and TNGST from the petitioner's Electronic Cash Ledger; failure to comply permits statutory recovery as if the writ were dismissed.
The High Court found the impugned order was passed by the State Tax Officer rather than the Commissioner and remitted the matter for fresh adjudication on merits; remand is conditional on the petitioner depositing 10% of the disputed tax (confirmed in the impugned order) in cash or from the Electronic Cash Ledger within 30 days and filing a substantive reply with documents, treating the impugned order as an addendum to the Show Cause Notice. Because the petitioner's bank account is attached, the respondent may debit 5% each towards CGST and TNGST from the petitioner's Electronic Cash Ledger; failure to comply permits statutory recovery as if the writ were dismissed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4813 
Join Channel 
