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GST - Plea raised pertaining to denial of vested right on account of petitioners failing to submit/file Form GST Tran-1 in time cannot be countenanced: HC GST - Request of respondent for waiver of interest on profiteered amount cannot be acceded to in absence of any provision of law in this regard: NAA
CX - Property in the goods passed from the appellant to his buyer only at the port where they have obtained Let Export Order - services...
CX - Opinion of the Ministry of Finance rendered through Audit Reports is not conclusive & is also not a statement of law - hence it is...
CX - It is fit case for remand where Revenue contravenes principles of natural justice by not considering documents furnished by assessee...
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