Person chargeable with duty must be the importer at importation; subsequent purchasers cannot be held liable where beneficial owner rules did not appl...
Prohibited importation of cosmetics without prior regulatory registration attracts seizure and confiscation; warehousing or re export claims do not cu...
Provisional release on security permitted where cash deposit plus bond secures differential duty; classification and treaty benefits referred for deci...
Customs Valuation Rule Sequence must be followed; single-comparator re-determination and penalties set aside without comparability or proof of mis-dec...
A show cause notice under the CGST Act cannot club multiple financial years into one proceeding, because liability, annual return compliance and limitation operate separately for each tax period. A single notice combining distinct years would impermissibly aggregate different due dates and limitation consequences; the impugned notice was therefore quashed. The Court also held that, within the State, its own later decisions on this point were binding, and the contrary Delhi High Court view could not prevail. The Supreme Court's in limine dismissal of the challenge to that view did not attract merger and did not displace the binding effect of the Court's decisions. Liberty was reserved to issue a fresh notice in accordance with law.
A show cause notice under the CGST Act cannot club multiple financial years into one proceeding, because liability, annual return compliance and limitation operate separately for each tax period. A single notice combining distinct years would impermissibly aggregate different due dates and limitation consequences; the impugned notice was therefore quashed. The Court also held that, within the State, its own later decisions on this point were binding, and the contrary Delhi High Court view could not prevail. The Supreme Court's in limine dismissal of the challenge to that view did not attract merger and did not displace the binding effect of the Court's decisions. Liberty was reserved to issue a fresh notice in accordance with law.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4811 
Join Channel 
