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...
Default in payment of GST in spite of the fact that amount was deposited in Electronic Cash Ledger (ECL) - delay in filing of GSTR-3B returns - High Court observed that, as long as GST collected by a registered person is credited to the government's account not later than the last date for filing monthly returns, the tax liability of that registered person is discharged from the date when the amount was credited to the government's account. Any default in payment of GST, even after the due date for filing monthly returns, will lead to interest liability. - Accordingly the proceedings quashed.
Default in payment of GST in spite of the fact that amount was deposited in Electronic Cash Ledger (ECL) - delay in filing of GSTR-3B returns - High Court observed that, as long as GST collected by a registered person is credited to the government's account not later than the last date for filing monthly returns, the tax liability of that registered person is discharged from the date when the amount was credited to the government's account. Any default in payment of GST, even after the due date for filing monthly returns, will lead to interest liability. - Accordingly the proceedings quashed.
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