Appellate jurisdiction over baggage imports is excluded, requiring confiscation challenges involving passenger-carried gold to proceed by statutory re...
Article 227 review permits intervention in arbitration only for manifest, patent inherent jurisdictional defects, not representational authority dispu...
Section 107 of the GST law requires the Appellate Authority to provide a hearing, make necessary inquiry, and issue a written order identifying the issues, decision, and reasons. An appellant's non-appearance may permit ex parte consideration but does not permit dismissal for non-prosecution. An appellate order that ignores an adjournment request and merely records that no interference is warranted, without reasoned consideration of the appeal grounds, breaches those requirements. The matter was remanded for fresh merits adjudication after hearing.
Section 107 of the GST law requires the Appellate Authority to provide a hearing, make necessary inquiry, and issue a written order identifying the issues, decision, and reasons. An appellant's non-appearance may permit ex parte consideration but does not permit dismissal for non-prosecution. An appellate order that ignores an adjournment request and merely records that no interference is warranted, without reasoned consideration of the appeal grounds, breaches those requirements. The matter was remanded for fresh merits adjudication after hearing.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
