Relying on precedent, the Bench noted that particulars furnished in GSTR‑9 cannot be ignored, as doing so would render the annual return redundant. The matter was remanded for fresh consideration, with liberty to the petitioner to submit clarifications.

The Tribunal highlighted the Customs’ lack of application of mind in confirming anti-dumping duty without basis.

In the Global Landscape of Taxation, the value was determined by how effectively governments convert tax revenue into quality of life, economic opportunity, and public goods.