Jurisdictional facts in certificate-of-origin discrepancies can support customs show-cause proceedings, leaving factual explanations for departmental ...
Market value for captive electricity consumption follows industrial consumer tariffs, supporting profit computation for the power generation deduction...
Court considered condonation of delay in filing appeal, mismatch between petitioner's GSTR 1 and GSTR 3B returns. Held appeal was rejected as filed 29 days beyond condonable period u/s 107 of GST statutes. Petitioner stated inability to file appeal timely due to order being uploaded on portal, known on specific date. Considering facts and circumstances, HC directed appellate authority to consider and dispose appeal on merits, subject to petitioner re-presenting appeal within 10 days. Petition disposed by way of remand to appellate authority.
Court considered condonation of delay in filing appeal, mismatch between petitioner's GSTR 1 and GSTR 3B returns. Held appeal was rejected as filed 29 days beyond condonable period u/s 107 of GST statutes. Petitioner stated inability to file appeal timely due to order being uploaded on portal, known on specific date. Considering facts and circumstances, HC directed appellate authority to consider and dispose appeal on merits, subject to petitioner re-presenting appeal within 10 days. Petition disposed by way of remand to appellate authority.
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