Inter-terminal container movement requires customs escort, permit reconciliation, and indemnity, while delayed DPD cargo may move to designated CFS ya...
Year-wise GST tax periods make composite show cause notices impermissible, requiring separate proceedings despite contrary non-jurisdictional preceden...
Statutory limitation for GST appeals under section 107 bound the appellate authority, but the High Court condoned delay where circumstances beyond the taxpayer's control prevented timely filing and refusal of merits review would cause grave injury and prejudice. The appellate order dismissing the appeal as time-barred was set aside. The GST appeal concerning alleged wrongful availment of input tax credit was permitted to be filed and decided on merits without limitation objection, subject to compliance with the filing period stipulated by the High Court.
Statutory limitation for GST appeals under section 107 bound the appellate authority, but the High Court condoned delay where circumstances beyond the taxpayer's control prevented timely filing and refusal of merits review would cause grave injury and prejudice. The appellate order dismissing the appeal as time-barred was set aside. The GST appeal concerning alleged wrongful availment of input tax credit was permitted to be filed and decided on merits without limitation objection, subject to compliance with the filing period stipulated by the High Court.
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TaxTMI 
TaxTMI 
of 4886 
