Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Notification No. 53/2023-Central Tax provides a special procedure for GST appeals filed beyond the ordinary limitation period where the appeal falls within the extended filing period and satisfies the prescribed payment condition. Its scope covers taxpayers unable to file within the statutory period, delayed appeals rejected as time-barred, and qualifying pending appeals arising from orders under sections 73 and 74. A qualifying appeal filed by 31 January 2024 cannot be treated less favourably than an appeal previously rejected solely for delay. Rejection without considering the Notification was treated as unsustainable, requiring remand for a merits determination.
Notification No. 53/2023-Central Tax provides a special procedure for GST appeals filed beyond the ordinary limitation period where the appeal falls within the extended filing period and satisfies the prescribed payment condition. Its scope covers taxpayers unable to file within the statutory period, delayed appeals rejected as time-barred, and qualifying pending appeals arising from orders under sections 73 and 74. A qualifying appeal filed by 31 January 2024 cannot be treated less favourably than an appeal previously rejected solely for delay. Rejection without considering the Notification was treated as unsustainable, requiring remand for a merits determination.
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