Topic
Proper Officer
2 articles
Indirect Tax & GST
Missing Battery, Complete Vehicle: CESTAT Principal Bench Classifies a CKD Electric Motorcycle Kit as a Whole Vehicle but Denies the Concessional Kit Exemption
An importer of electric two-wheeler kits argued that a notice issued by an Assistant Commissioner was void, that self-assessed Bills of Entry were final, and that kits missing batteries and chargers still earned the concessional rate. The Tribunal rejected each point: classification follows essential character, but the exemption demands every necessary component.
14 min readIndirect Tax & GST
Who Is the Proper Officer for a Section 122 Penalty? Telangana High Court on Jurisdiction, Section 160 and the Appeal Route in a Rs. 17.27 Crore Fake-Invoice Case
A trader challenged a Section 122 show cause notice and a penalty order on the ground that no proper officer had been assigned that function before CBIC Circular 254/11/2025-GST. The Telangana High Court rejected the jurisdiction plea and sent every other ground to the appellate authority.
15 min read