-Amendment to Rule 89(4)(C) to definition of Export would apply prospectively.
– Right for refund of the accumulated ITC stands crystalised on the date when subject goods are exported.
– ITC relatable to the turnover of a period must be ascertained in terms of the rules as in force during the said period.
-Notice issued with time, place and venue of hearing mentioning “NA” was contrary to provisions of Section 75(4).
-Seven Days for issuance of notice U/Sec 129(3) have to be calculated from the date of detention and not from the following date
-Reasons are heart and soul of the order and non-communication of same itself amounts to denial of reasonable opportunity of hearing
Amendment to Rule
Indian Herbal Store (P.)
The bone of contention amended Rule 89(4)(C) w.e.f. 23-03-2020 wherein export turnover would mean the value, which is 1.5 times
Notice issued with
Sumit Enterprises v.
Notice was issued under Section 74 wherein the date by which the reply was to be submitted was mentioned as 26.07.2021, however,
Seven Days for
Tvl. V. V. Iron and Steels
The goods/conveyance were intercepted on 30-8-2023 and order for physical verification/inspection of goods/conveyance and
Reasons are heart
Suresh Industries v.
The petitioner stated that the reason given in the SCN was vague and did not refer to any particular facts so as to enable the petitioner