Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
Warehousing permission requires deposit at the designated bonded warehouse; unauthorised diversion triggers confiscation, redemption fine and importer...
Validity of Communication over Email - The petitioner claims that notices and orders from the GST authorities were not received due to being diverted to the spam folder of their email. - The Court noted the petitioner's claim regarding the email communication being diverted to the spam folder. While acknowledging the respondent's argument about the petitioner's obligation to monitor the GST portal, the Court found it necessary to provide an opportunity to the petitioner due to the communication mishap.
Validity of Communication over Email - The petitioner claims that notices and orders from the GST authorities were not received due to being diverted to the spam folder of their email. - The Court noted the petitioner's claim regarding the email communication being diverted to the spam folder. While acknowledging the respondent's argument about the petitioner's obligation to monitor the GST portal, the Court found it necessary to provide an opportunity to the petitioner due to the communication mishap.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4792
Join Channel
TaxTMI 
