28 September 2023

Order prohibiting assessee to deal with goods is not a stop gap for Department to take decision on seizure

The Delhi High Court has rejected the contention of the Department that it is open for the concerned authorities conducting search, to first pass an order under the first proviso to Section 67(2) of the CGST Act (directed not to deal with the goods in question) and, thereafter, take an informed decision whether to seize the goods.


28 September 2023

Recovery – Closure of financial year, or bank holidays, cannot justify recovery on the day next to the date of unfavourable order

The Patna High Court has held that imminent bank holidays of 2 or 3 days and the close of the financial year cannot be the valid reasons to justify an expedient recovery under the proviso to Section 78 of the CGST Act, 2017.


25 September 2023

Drawback on exports is available even when BCD is not paid on imports, if additional duty is paid

The Delhi High Court has rejected the contention of the Revenue department that it is only when a duty as prescribed by the Customs Act, 1962 has been paid that drawback benefits can be claimed.

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