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 Calcutta High Court addressed the issue of condonation of delay in filing an appeal under Section 107 of the West Bengal Goods and Services Tax Act, 2017. The appeal was found to be barred by limitation and lacked an application under Section 5 of the Limitation Act, 1963. The Court referred to a previous case to determine the scope of Section 107 and the applicability of Section 5 of the Limitation Act. It was concluded that the Appellate Authority retains the power to condone delay beyond the prescribed period of limitation under Section 107(4) of the Act. Another case was cited to emphasize that the statute does not prohibit the Appellate Authority from exercising jurisdiction beyond the prescribed limitation period. The Court set aside the Appellate Authority's observation that condonation of delay is only possible within one month from the prescribed period. Ultimately, no relief was granted to the petitioner, and the petition was disposed of accordingly.
The Calcutta High Court addressed the issue of condonation of delay in filing an appeal under Section 107 of the West Bengal Goods and Services Tax Act, 2017. The appeal was found to be barred by limitation and lacked an application under Section 5 of the Limitation Act, 1963. The Court referred to a previous case to determine the scope of Section 107 and the applicability of Section 5 of the Limitation Act. It was concluded that the Appellate Authority retains the power to condone delay beyond the prescribed period of limitation under Section 107(4) of the Act. Another case was cited to emphasize that the statute does not prohibit the Appellate Authority from exercising jurisdiction beyond the prescribed limitation period. The Court set aside the Appellate Authority's observation that condonation of delay is only possible within one month from the prescribed period. Ultimately, no relief was granted to the petitioner, and the petition was disposed of accordingly.
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