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...
In the case before Patna High Court, the issue was the condonation of delay in filing an appeal under sections 73 and 74 of the BGST Act. The court held that appeals under these sections must be filed by a specified date. However, it was noted that appeals pending before the authority could still be considered properly filed, even if there was a delay. The court ordered the appeal to be restored to the authority's files, subject to certain conditions being met by the petitioner. The impugned order was set aside, with the petitioner required to fulfill the conditions by a specified deadline for the appeal to be considered on its merits. The petition was disposed of accordingly.
In the case before Patna High Court, the issue was the condonation of delay in filing an appeal under sections 73 and 74 of the BGST Act. The court held that appeals under these sections must be filed by a specified date. However, it was noted that appeals pending before the authority could still be considered properly filed, even if there was a delay. The court ordered the appeal to be restored to the authority's files, subject to certain conditions being met by the petitioner. The impugned order was set aside, with the petitioner required to fulfill the conditions by a specified deadline for the appeal to be considered on its merits. The petition was disposed of accordingly.
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