Annuloplasty band classification as implanted therapeutic appliance, not anatomical replacement, resulting in classification under tariff heading for ...
De-notification of Customs Area and termination of Container Freight Station custodian and Customs Cargo Service Provider authority effective 07-01-20...
Service of GST notices through the common portal after cancellation of registration was treated as effective for the proceedings discussed, but the Court found that an ex parte assessment made without giving the taxpayer the hearing required under Section 75(4) and the principles of natural justice could not stand. The assessment order and consequential recovery proceedings were quashed. The department was left free to recommence the matter in accordance with law after obtaining the taxpayer's reply to the show-cause notice and granting a personal hearing.
Service of GST notices through the common portal after cancellation of registration was treated as effective for the proceedings discussed, but the Court found that an ex parte assessment made without giving the taxpayer the hearing required under Section 75(4) and the principles of natural justice could not stand. The assessment order and consequential recovery proceedings were quashed. The department was left free to recommence the matter in accordance with law after obtaining the taxpayer's reply to the show-cause notice and granting a personal hearing.
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