https://www.taxtmi.com/caselaws?id=779531 Berth operators and cargo-handling service providers were not liable to Green Cess where they neither brought nor caused the specified products or substances to be brought into the State; the levy under the charging and machinery scheme applied to the person identified by the rules as the importer or cause of importation, so the notices could not be sustained against mere service providers. Reassessment notices under the Goa VAT law were invalid because they were not founded on reasons to believe supported by tangible material and were also time-barred, so the attempted reopening of concluded assessments failed. Rule 3 of the 2014 Rules was upheld because the Act supplied the levy, rate ceiling, and framework, while the rule only provided machinery for registration, assessment, and collection. en-us Mon, 29 Sep 2025 00:00:00 +0530 Wed, 08 Oct 2025 08:45:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779531 Berth operators and cargo-handling service providers were not liable to Green Cess where they neither brought nor caused the specified products or substances to be brought into the State; the levy under the charging and machinery scheme applied to the person identified by the rules as the importer or cause of importation, so the notices could not be sustained against mere service providers. Reassessment notices under the Goa VAT law were invalid because they were not founded on reasons to believe supported by tangible material and were also time-barred, so the attempted reopening of concluded assessments failed. Rule 3 of the 2014 Rules was upheld because the Act supplied the levy, rate ceiling, and framework, while the rule only provided machinery for registration, assessment, and collection. Case-Laws VAT / Sales Tax Mon, 29 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779531