Effective service requirement: officers must explore alternative service modes beyond the GST portal and afford personal hearing; non-compliance voids...
Permanent Establishment and Business Connection: foreign consultancy receipts not attributable where no fixed base or corporate veil piercing establis...
Rejection of declared transaction value was challenged on the ground that reassessment relied on contemporaneous import prices without adequate disclosure or opportunity to the importer; CESTAT held that Rule 12 requires written intimation of grounds and a reasonable hearing before discarding transaction value. The authority's use of NIDB contemporaneous prices was not transparently explained as comparable to the imported goods and was not made available pre-hearing, depriving the importer of a chance to rebut. Result: reassessment set aside for failure to give cogent reasons and opportunity consistent with the Valuation Rules.
Rejection of declared transaction value was challenged on the ground that reassessment relied on contemporaneous import prices without adequate disclosure or opportunity to the importer; CESTAT held that Rule 12 requires written intimation of grounds and a reasonable hearing before discarding transaction value. The authority's use of NIDB contemporaneous prices was not transparently explained as comparable to the imported goods and was not made available pre-hearing, depriving the importer of a chance to rebut. Result: reassessment set aside for failure to give cogent reasons and opportunity consistent with the Valuation Rules.
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