Split consignment classification treated complementary motorcycle parts as one imported motorcycle, sustaining valuation, confiscation and importer li...
Timely pronouncement of reserved judgments requires defined timelines, transparency measures, and remedial pathways to protect liberty and effective j...
Settlement-price depression requires proof of manipulation, not merely short exposure, late selling, or below-market orders, preserving disclosure pen...
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Departmental GST appeals below the prescribed monetary limit are governed by binding litigation-policy circulars. The disputed amount must be computed under the circular, and Revenue must establish a recognised exception. Reliance on the residual interest-of-justice-or-revenue exception requires the Commissioner's recorded, case-specific opinion and its basis; a general appellate authorisation is insufficient. Without such exception or supporting record, the departmental appeal was unmaintainable and dismissed at the threshold, leaving the underlying tax merits undecided.
Departmental GST appeals below the prescribed monetary limit are governed by binding litigation-policy circulars. The disputed amount must be computed under the circular, and Revenue must establish a recognised exception. Reliance on the residual interest-of-justice-or-revenue exception requires the Commissioner's recorded, case-specific opinion and its basis; a general appellate authorisation is insufficient. Without such exception or supporting record, the departmental appeal was unmaintainable and dismissed at the threshold, leaving the underlying tax merits undecided.
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