Transferable duty credit scrips validity and bona fide transferee entitlement to exemption upheld where scrips were subsisting at import, appeals allo...
Classification of knocked down motor vehicle component imports: Notification benefit denied because items are standalone non kit parts requiring subst...
Reassessment against a deceased assessee: procedural defect mandates fresh reassessment; nonresponsive petitioner may be treated as legal representati...
IGST on imported goods falls within the customs assessment framework, so tariff classification, valuation, exemption and tax recovery are to be handled by customs authorities; GST officers cannot assess or recover such IGST, and the impugned notice on that issue was set aside. Cross-empowerment under GST operates only where the taxpayer is administratively allotted to the State and the officer is the proper officer; as the taxpayer was allotted to Central jurisdiction, the State tax officer lacked jurisdiction. A circular already struck down by a High Court was treated as inoperative nationwide without fresh invalidation. The notice also failed because it sought to cover multiple years in one show cause notice, and was set aside on that ground as well.
IGST on imported goods falls within the customs assessment framework, so tariff classification, valuation, exemption and tax recovery are to be handled by customs authorities; GST officers cannot assess or recover such IGST, and the impugned notice on that issue was set aside. Cross-empowerment under GST operates only where the taxpayer is administratively allotted to the State and the officer is the proper officer; as the taxpayer was allotted to Central jurisdiction, the State tax officer lacked jurisdiction. A circular already struck down by a High Court was treated as inoperative nationwide without fresh invalidation. The notice also failed because it sought to cover multiple years in one show cause notice, and was set aside on that ground as well.
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