Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
Liquidator appointment under Section 34 requires consideration of creditor recommendations, valid professional authorisation, and preservation of vali...
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The High Court restored the petitioner's appeal due to a delay in filing. The appeal was filed before the second respondent, 14 days after the limitation expired. The court held that despite the marginal delay, the impugned order was set aside. The matter was remitted back to the Appellate Commissioner for disposal on merits and in accordance with the law, with the condition that the petitioner deposit an additional 20% of the disputed tax u/s 107 of the respective GST enactments. The impugned order was quashed, and the third respondent was directed to instruct the Tamil Nad Mercantile Bank Ltd. to unfreeze the petitioner's account after deducting 20% as pre-deposit. The petition was allowed.
The High Court restored the petitioner's appeal due to a delay in filing. The appeal was filed before the second respondent, 14 days after the limitation expired. The court held that despite the marginal delay, the impugned order was set aside. The matter was remitted back to the Appellate Commissioner for disposal on merits and in accordance with the law, with the condition that the petitioner deposit an additional 20% of the disputed tax u/s 107 of the respective GST enactments. The impugned order was quashed, and the third respondent was directed to instruct the Tamil Nad Mercantile Bank Ltd. to unfreeze the petitioner's account after deducting 20% as pre-deposit. The petition was allowed.
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