Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
Warehousing permission requires deposit at the designated bonded warehouse; unauthorised diversion triggers confiscation, redemption fine and importer...
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HC held that confiscatory proceedings under the GST enactment cannot be invoked where the sole basis is excess stock found during survey. Because the impugned orders fastened tax liability and imposed penalty on that foundation alone, they were beyond the jurisdiction conferred by law and contrary to the settled legal position. The Court therefore set aside the orders and allowed the writ petition.
HC held that confiscatory proceedings under the GST enactment cannot be invoked where the sole basis is excess stock found during survey. Because the impugned orders fastened tax liability and imposed penalty on that foundation alone, they were beyond the jurisdiction conferred by law and contrary to the settled legal position. The Court therefore set aside the orders and allowed the writ petition.
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