Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Refund of the unutilized ITC of GST Compensation Cess on coal - zero rated supply - rejection of refund on the ground of time limitation - Vires of Clause 5 of the impugned Notification No. 53/2023 – The court held that the notification’s Clause 5 is clear in its stipulation that no appeal can be filed for issues not involving tax. The court found no grounds to challenge the clause’s constitutional validity. - The court determined that the order was indeed communicated when uploaded on the portal, thus initiating the statutory period for filing appeals. It rejected the petitioner’s claim that the physical receipt of the order marked the start of the appeal period.
Refund of the unutilized ITC of GST Compensation Cess on coal - zero rated supply - rejection of refund on the ground of time limitation - Vires of Clause 5 of the impugned Notification No. 53/2023 – The court held that the notification’s Clause 5 is clear in its stipulation that no appeal can be filed for issues not involving tax. The court found no grounds to challenge the clause’s constitutional validity. - The court determined that the order was indeed communicated when uploaded on the portal, thus initiating the statutory period for filing appeals. It rejected the petitioner’s claim that the physical receipt of the order marked the start of the appeal period.
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