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...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
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The Madras High Court addressed a case involving best judgment assessment due to the petitioner's failure to file GST returns within the prescribed time limit. The court noted that the limitation period for filing returns was extended to 120 days from 30 days, effective from 01.10.2023. However, traders prior to this period were not eligible for the extended timeframe. The petitioner argued that the actual tax liability was Rs. 2 lakhs, paid belatedly in August 2023, while the best judgment amount was Rs. 5 lakhs. The court allowed the petitioner to apply for condonation of delay, showing a sympathetic approach, and disposed of the writ petition accordingly.
The Madras High Court addressed a case involving best judgment assessment due to the petitioner's failure to file GST returns within the prescribed time limit. The court noted that the limitation period for filing returns was extended to 120 days from 30 days, effective from 01.10.2023. However, traders prior to this period were not eligible for the extended timeframe. The petitioner argued that the actual tax liability was Rs. 2 lakhs, paid belatedly in August 2023, while the best judgment amount was Rs. 5 lakhs. The court allowed the petitioner to apply for condonation of delay, showing a sympathetic approach, and disposed of the writ petition accordingly.
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