Market value for captive electricity consumption follows industrial consumer tariffs, supporting profit computation for the power generation deduction...
Provisional release of seized imports requires enhanced duty payment, bank guarantee and disclosures while customs adjudication proceeds independently...
Uploading the show-cause notice only under the GST portal's 'Additional notice and orders' tab prevented a reply and violated natural justice. The HC also identified a material mismatch between the financial year covered by the appellate order and those in recovery and garnishee proceedings. It set aside the time-bar dismissal, quashed the appellate order, and required the GST appeal to be entertained and decided on merits, with all merits left open. The delay explanation was to be considered sufficient by the appellate authority, and no further pre-deposit was required. The recovery-related discrepancy warranted a further opportunity to the taxpayer.
Uploading the show-cause notice only under the GST portal's 'Additional notice and orders' tab prevented a reply and violated natural justice. The HC also identified a material mismatch between the financial year covered by the appellate order and those in recovery and garnishee proceedings. It set aside the time-bar dismissal, quashed the appellate order, and required the GST appeal to be entertained and decided on merits, with all merits left open. The delay explanation was to be considered sufficient by the appellate authority, and no further pre-deposit was required. The recovery-related discrepancy warranted a further opportunity to the taxpayer.
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