https://www.taxtmi.com/caselaws?id=390893 Where liability depended on the disputed misuse of an Import Export Code in an import transaction, the High Court held that the demand could not be sustained without a meaningful statutory investigation into the underlying facts. The authority was required to use its powers to summon documents, call witnesses, and obtain information from customs before deciding the true role of the assessee and any logistics intermediary. The impugned demand was set aside, and the matter was remanded for fresh investigation, disclosure of the material gathered, and a de novo speaking order after hearing the assessee. en-us Tue, 17 Dec 2019 00:00:00 +0530 Mon, 13 Jan 2020 16:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390893 Where liability depended on the disputed misuse of an Import Export Code in an import transaction, the High Court held that the demand could not be sustained without a meaningful statutory investigation into the underlying facts. The authority was required to use its powers to summon documents, call witnesses, and obtain information from customs before deciding the true role of the assessee and any logistics intermediary. The impugned demand was set aside, and the matter was remanded for fresh investigation, disclosure of the material gathered, and a de novo speaking order after hearing the assessee. Case-Laws VAT and Sales Tax Tue, 17 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390893