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...
Levy of GST on un-denatured Extra Neutral Alcohol supplied by the petitioner - The court observed that the show cause notice called upon the petitioner to submit a written explanation within 30 days, along with the opportunity for a personal hearing. However, the petitioner failed to provide any explanation or seek a hearing. The court emphasized that the petitioner's failure to provide a written explanation in response to the notice rendered the petition not maintainable. It underscored the importance of availing the opportunity to present a defense before challenging such notices in court.
Levy of GST on un-denatured Extra Neutral Alcohol supplied by the petitioner - The court observed that the show cause notice called upon the petitioner to submit a written explanation within 30 days, along with the opportunity for a personal hearing. However, the petitioner failed to provide any explanation or seek a hearing. The court emphasized that the petitioner's failure to provide a written explanation in response to the notice rendered the petition not maintainable. It underscored the importance of availing the opportunity to present a defense before challenging such notices in court.
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