Automated export obligation extensions remove separate regional applications after committee approval for Advance Authorisation and EPCG authorisation...
International cargo transhipment through Indian ports continues with Customs-controlled storage, re-export safeguards, and coordinated multi-station m...
Where the GST enactments prescribe a specific late fee for delayed filing of annual returns, recourse to the general penalty provision is impermissible. The general penalty imposed for the relevant period was therefore set aside, while the liability to pay late fee under the GST enactments was preserved. The writ petition was partly allowed, and the bank attachment was to be lifted subject to payment of the late fee demanded.
Where the GST enactments prescribe a specific late fee for delayed filing of annual returns, recourse to the general penalty provision is impermissible. The general penalty imposed for the relevant period was therefore set aside, while the liability to pay late fee under the GST enactments was preserved. The writ petition was partly allowed, and the bank attachment was to be lifted subject to payment of the late fee demanded.
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