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...
Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Parallel proceedings are barred only when they seek to assess or recover the same liability arising from the same contravention. Applying that principle, the Court found no overlap between a proceeding for short payment of tax based on GSTR-1 and GSTR-3B and a later notice for excess input tax credit claimed on invoices not reflected in GSTR-2A. The two actions concerned distinct infractions, even though they related to the same tax period. The challenge on overlapping subject matter therefore failed, and the petitioner was left to pursue the statutory appeal with all grounds kept open.
Parallel proceedings are barred only when they seek to assess or recover the same liability arising from the same contravention. Applying that principle, the Court found no overlap between a proceeding for short payment of tax based on GSTR-1 and GSTR-3B and a later notice for excess input tax credit claimed on invoices not reflected in GSTR-2A. The two actions concerned distinct infractions, even though they related to the same tax period. The challenge on overlapping subject matter therefore failed, and the petitioner was left to pursue the statutory appeal with all grounds kept open.
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