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...
Defective service of a GST show-cause notice and adjudication order through an incorrect common-portal tab justified condonation of delay in filing the GST appeal. Uploading a notice on the portal alone was treated as insufficient service where there was no acknowledgement or reply, and belated recovery action supported the taxpayer's claim that the order appeared under "Additional Notices and Orders" rather than the designated tab. Although the Appellate Authority was bound by the statutory limitation period, refusal to hear the appeal would cause grave prejudice where the delay arose from circumstances beyond the taxpayer's control. The appeal was directed to be entertained and decided on merits if filed within the stipulated period.
Defective service of a GST show-cause notice and adjudication order through an incorrect common-portal tab justified condonation of delay in filing the GST appeal. Uploading a notice on the portal alone was treated as insufficient service where there was no acknowledgement or reply, and belated recovery action supported the taxpayer's claim that the order appeared under "Additional Notices and Orders" rather than the designated tab. Although the Appellate Authority was bound by the statutory limitation period, refusal to hear the appeal would cause grave prejudice where the delay arose from circumstances beyond the taxpayer's control. The appeal was directed to be entertained and decided on merits if filed within the stipulated period.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4881 
