Country of Origin Certificates and declared transaction value supported preferential customs exemption where authenticity and invoice prices remained ...
Online bond platforms may offer overseas-regulated products and tax-specific bonds subject to disclosures, compliance safeguards and revised complianc...
Corporate guarantee valuation permits actual ascertainable commission while barring retroactive application and extended-period penalties for bona fid...
Proper-officer jurisdiction under UPGST penalty provisions upheld; participation on merits prevents bypassing the statutory appellate remedy through w...
Transitioned CENVAT credit may validly satisfy mandatory pre-deposit requirements for legacy service tax appeals through Electronic Credit Ledger debi...
Building-plan sanction charges require statutory authority; unauthorised fees and GST were quashed, while labour cess must follow prescribed collectio...
Time Limitation - Curable Defect - Electronic Filing Compliance - Procedural Compliances vs. Substantive Rights: - The High Court found that the petitioners complied with the e-filing requirements, evidenced by the generation of an e-filing number. This compliance, despite the subsequent procedural deficiency, was considered as filing within the limitation period. The "Document not serial" error, a result of technical failures, was deemed a curable defect. Importantly, the Court opined that procedural compliances, including those encountered in the e-filing process, should not defeat the substantive rights of the parties. The essence of the ruling was that technical glitches should not bar access to legal remedies, particularly when the initial attempt to file was made within the prescribed limitation period.
Time Limitation - Curable Defect - Electronic Filing Compliance - Procedural Compliances vs. Substantive Rights: - The High Court found that the petitioners complied with the e-filing requirements, evidenced by the generation of an e-filing number. This compliance, despite the subsequent procedural deficiency, was considered as filing within the limitation period. The "Document not serial" error, a result of technical failures, was deemed a curable defect. Importantly, the Court opined that procedural compliances, including those encountered in the e-filing process, should not defeat the substantive rights of the parties. The essence of the ruling was that technical glitches should not bar access to legal remedies, particularly when the initial attempt to file was made within the prescribed limitation period.
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