Alternative statutory remedy and unexplained delay barred writ review of customs confiscation adjudication, leaving merits for appellate consideration...
Authorised courier due diligence protects against penalties where declared exports conceal prohibited goods despite proper documentation and customs p...
Customs-controlled container movement now extends to DP World facilities, subject to segregation, inspections, reconciliation, and EXIM cargo priority...
Refund of GST - rejection on the ground of time limitation - petitioner submits that in view of the deficiency pointed out in the earlier proceedings, the petitioner was unable to upload the refund applications for the period commencing from February 2019 to December 2019 and that the limitation for filing refund claim had expired under Section 54 of the CGST Act, 2017 - in view of earlier decision of HC, writ petition is disposed off by directing the respondent to consider the petitioner's representation dated 10.12.2021 without expressing any opinion on merits. - HC
Refund of GST - rejection on the ground of time limitation - petitioner submits that in view of the deficiency pointed out in the earlier proceedings, the petitioner was unable to upload the refund applications for the period commencing from February 2019 to December 2019 and that the limitation for filing refund claim had expired under Section 54 of the CGST Act, 2017 - in view of earlier decision of HC, writ petition is disposed off by directing the respondent to consider the petitioner's representation dated 10.12.2021 without expressing any opinion on merits. - HC
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