Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
Parallel GST proceedings are barred only when both actions concern the same subject matter, meaning the same tax liability, facts, contravention and period. Here, the later Section 74 proceedings related to Financial Year 2018-2019 and alleged wrongful availment of input tax credit on goods-less invoices, while the earlier Section 73 action concerned Financial Year 2019-2020 and different return discrepancies; the bar under Section 6(2)(b) therefore did not apply and the proceedings were maintainable. The Court also found that the impugned order had considered the taxpayer's reply, so there was no breach of natural justice. The writ petition was dismissed, with liberty to pursue the statutory appeal.
Parallel GST proceedings are barred only when both actions concern the same subject matter, meaning the same tax liability, facts, contravention and period. Here, the later Section 74 proceedings related to Financial Year 2018-2019 and alleged wrongful availment of input tax credit on goods-less invoices, while the earlier Section 73 action concerned Financial Year 2019-2020 and different return discrepancies; the bar under Section 6(2)(b) therefore did not apply and the proceedings were maintainable. The Court also found that the impugned order had considered the taxpayer's reply, so there was no breach of natural justice. The writ petition was dismissed, with liberty to pursue the statutory appeal.
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