INSIGHTS
NEWS
28 September 2023
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.
NEWS
28 September 2023
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.
NEWS
25 September 2023
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.