Classification of imported salvaged shaft pieces as ship parts confirmed, reassessment time-barred and appeal allowed restoring original classificatio...
Scope of intermediary status for data hosting services: tribunal finds provider not intermediary, services exported and not taxable, limited remand on...
CENVAT credit availability after omission of Rule 12B in textiles confirmed; late addendum to SCN introducing new grounds held time-barred and invalid...
Export of Wheat Flour and related products subject to online allocation, eligibility criteria, non-transferable six-month authorisations and reporting...
Validity of an order passed without affording opportunity to reply to the Show Cause Notice was examined, with the HC quashing the impugned assessment and remitting the matter for de novo adjudication. The court applied procedural fairness requiring the litigant to make a conditional pre-deposit of half the disputed tax (adjusted by amounts previously dropped), file a substantive reply to Form GST DRC-01 with supporting documents, and gave the tax authority a limited period to decide on merits. Bank attachment shall be vacated on compliance and the authority must give notice before any recovery if the petitioner defaults.
Validity of an order passed without affording opportunity to reply to the Show Cause Notice was examined, with the HC quashing the impugned assessment and remitting the matter for de novo adjudication. The court applied procedural fairness requiring the litigant to make a conditional pre-deposit of half the disputed tax (adjusted by amounts previously dropped), file a substantive reply to Form GST DRC-01 with supporting documents, and gave the tax authority a limited period to decide on merits. Bank attachment shall be vacated on compliance and the authority must give notice before any recovery if the petitioner defaults.
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