Strict construction of customs exemptions denied concession for brake components, while limitation restricted differential duty to timely Bills of Ent...
Way Leave Permissions cannot be retrospectively revived through insolvency plans, and affected infrastructure holders require safety review and hearin...
Inter-terminal container movement requires customs escort, permit reconciliation, and indemnity, while delayed DPD cargo may move to designated CFS ya...
Availability of a statutory appellate remedy before the GST Appellate Tribunal requires a challenge to a GST penalty order to proceed through that forum once it becomes functional. A writ petition entertained solely because the appellate forum was non-functional need not continue after the Tribunal is operational. The petitioner may be relegated to the Tribunal with liberty to file an appeal within the stipulated period, and the Tribunal should not object to limitation for the period during which the writ petition was pursued. The appeal is to be decided in accordance with law after considering any interim order.
Availability of a statutory appellate remedy before the GST Appellate Tribunal requires a challenge to a GST penalty order to proceed through that forum once it becomes functional. A writ petition entertained solely because the appellate forum was non-functional need not continue after the Tribunal is operational. The petitioner may be relegated to the Tribunal with liberty to file an appeal within the stipulated period, and the Tribunal should not object to limitation for the period during which the writ petition was pursued. The appeal is to be decided in accordance with law after considering any interim order.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4892 
