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Alternative GST remedy permitted protective writ intervention for ex parte adjudication, preserving independent appellate review of input tax credit d...
Assessment against deceased sole proprietor requires proceedings against the legal representative, rendering prior assessment and appellate orders inv...
Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
Foreign remittance compliance turned on whether the appellant could prove import through valid Bills of Entry linked to the impugned remittances and asserted high sea sale documents. The Tribunal found that the Bill of Entry related to the same Bill of Lading, but the handwritten notation relied on to show coverage of all three remittances was partly illegible and not shown to have been made by authorised personnel. Customs records did not establish duty on the full amount claimed, and RBI confirmed that the relevant Bills of Entry had not been submitted to the Authorised Dealer. Contravention was therefore sustained, but the penalty was reduced and the pre-deposit adjusted.
Foreign remittance compliance turned on whether the appellant could prove import through valid Bills of Entry linked to the impugned remittances and asserted high sea sale documents. The Tribunal found that the Bill of Entry related to the same Bill of Lading, but the handwritten notation relied on to show coverage of all three remittances was partly illegible and not shown to have been made by authorised personnel. Customs records did not establish duty on the full amount claimed, and RBI confirmed that the relevant Bills of Entry had not been submitted to the Authorised Dealer. Contravention was therefore sustained, but the penalty was reduced and the pre-deposit adjusted.
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