Deferred Payment of Customs Duty extended to Eligible Manufacturer Importers with electronic registration and ICEGATE authentication for conditional c...
Tariff classification determines GST schedule and rate; beverages in Schedule III attract the higher rate, tea extracts and syrups in Schedule I attra...
Fraudulent trading requires cogent evidence of intent to defraud; ordinary-course payments protected, except post-insolvency withdrawals must be resto...
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Where a statutory GST appeal remained available and the Appellate Tribunal had begun functioning, writ relief was declined because the same grounds could be urged before the appellate forum. The notified arrangement allowed appeals in specified cases up to 30.06.2026, and the impugned order fell within that window. The petitioner was therefore directed to pursue the statutory appellate remedy, with liberty to file the appeal before the Tribunal on or before the extended date.
Where a statutory GST appeal remained available and the Appellate Tribunal had begun functioning, writ relief was declined because the same grounds could be urged before the appellate forum. The notified arrangement allowed appeals in specified cases up to 30.06.2026, and the impugned order fell within that window. The petitioner was therefore directed to pursue the statutory appellate remedy, with liberty to file the appeal before the Tribunal on or before the extended date.
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