Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
GST appeal limitation does not begin merely because an order-in-original is uploaded on the common portal without valid communication to the assessee in the stated circumstances. Although the Appellate Authority remains bound by the statutory limitation under the RGST/CGST Act, delay may be condoned where the assessee could not file the appeal for reasons beyond its control and refusal of merits review would cause grave prejudice. The time-bar dismissal was set aside and the statutory appeal restored for merits determination, subject to the directed deposit of outstanding tax.
GST appeal limitation does not begin merely because an order-in-original is uploaded on the common portal without valid communication to the assessee in the stated circumstances. Although the Appellate Authority remains bound by the statutory limitation under the RGST/CGST Act, delay may be condoned where the assessee could not file the appeal for reasons beyond its control and refusal of merits review would cause grave prejudice. The time-bar dismissal was set aside and the statutory appeal restored for merits determination, subject to the directed deposit of outstanding tax.
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