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Customs - Highlights / Catch Notes

Home Highlights December 2023 Year 2023 This

Revocation of licensed courier - software was so designed under ...

Customs

December 22, 2023

Revocation of licensed courier - software was so designed under the instructions of respondent. GSTIN field showing Aadhaar number was directed by the respondent himself to be kept constant while software was developed. The edit option was with the respondent. He has failed to upload the correct edited information. Thus respondent cannot be allowed to take shelter of plea of “software error”. Thus, the alleged/impugned act was not merely lack of due diligence but was intentional misconduct. - AT

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