Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Condonation of delay in filing the appeal and non-payment of fee towards filing of appeal - delay of 920 days - The case revolved around an appeal filed against a ruling by the Authority for Advance Ruling regarding the exemption of a specific service under GST laws. However, the appeal was dismissed by the Appellate Authority primarily due to a significant delay in filing the appeal, which exceeded the statutory limit for condonation.
Condonation of delay in filing the appeal and non-payment of fee towards filing of appeal - delay of 920 days - The case revolved around an appeal filed against a ruling by the Authority for Advance Ruling regarding the exemption of a specific service under GST laws. However, the appeal was dismissed by the Appellate Authority primarily due to a significant delay in filing the appeal, which exceeded the statutory limit for condonation.
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