Transferable duty credit scrips validity and bona fide transferee entitlement to exemption upheld where scrips were subsisting at import, appeals allo...
Classification of knocked down motor vehicle component imports: Notification benefit denied because items are standalone non kit parts requiring subst...
Reassessment against a deceased assessee: procedural defect mandates fresh reassessment; nonresponsive petitioner may be treated as legal representati...
A High Court considered preliminary objections to departmental appeals against an advance ruling and upheld their maintainability. It held that the 90-day period for passing the appellate order under Section 101(2) is directory, operating as an outer time limit and not a jurisdictional bar that nullifies the appeal on expiry. It also accepted the actual dates of communication for limitation purposes, found condonation competent where filed within the extended period, held that separate CGST and SGST officers had statutory appellate locus, and treated manual filing as a procedural issue not defeating the appeal. The Court further rejected estoppel and natural justice objections.
A High Court considered preliminary objections to departmental appeals against an advance ruling and upheld their maintainability. It held that the 90-day period for passing the appellate order under Section 101(2) is directory, operating as an outer time limit and not a jurisdictional bar that nullifies the appeal on expiry. It also accepted the actual dates of communication for limitation purposes, found condonation competent where filed within the extended period, held that separate CGST and SGST officers had statutory appellate locus, and treated manual filing as a procedural issue not defeating the appeal. The Court further rejected estoppel and natural justice objections.
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