Restricted second-hand goods remain redeemable when absolute confiscation lacks specific reasons, and penalties must follow the applicable import prov...
Alternate statutory remedy governs GST assessment challenge, with statutory appeal preserved and limitation objection barred for the permitted filing ...
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Appeals against revision orders must identify a grievance with the revision itself. Grounds confined to a consequential assessment do not challenge the revision order. Where every ground targets only the consequential assessment, no maintainable challenge to the revision exists, and dismissal follows independently of any issue concerning delay in filing the appeal. This requirement ensures that appellate grounds correspond to the order purportedly under challenge rather than to a separate consequential assessment.
Appeals against revision orders must identify a grievance with the revision itself. Grounds confined to a consequential assessment do not challenge the revision order. Where every ground targets only the consequential assessment, no maintainable challenge to the revision exists, and dismissal follows independently of any issue concerning delay in filing the appeal. This requirement ensures that appellate grounds correspond to the order purportedly under challenge rather than to a separate consequential assessment.
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