Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
Warehousing permission requires deposit at the designated bonded warehouse; unauthorised diversion triggers confiscation, redemption fine and importer...
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The Abhivahan Shulk collected by the Chhattisgarh Forest Department from the appellant in lieu of granting permission for coal movement is not eligible for Nil rate of GST under SI. No. 4 & 5 of Notification No. 12/2017-Central Tax (Rate) as it is neither related to "Urban forestry, protection of environment and ecological aspect" nor "Social forestry or farm forestry." The appellant, a power generating company, pays Abhivahan Shulk throughout the year on a recurring basis to the Forest Department for transit pass issuance. This constitutes "supply of continuous service" u/s 2(33) of CGST Act, 2017. Hence, the appellant is ineligible for exemption under SI. No. 9 of Notification No. 12/2017-Central Tax (Rate) as the Abhivahan Permission Shulk paid exceeds Rs. 5000 in a financial year.
The Abhivahan Shulk collected by the Chhattisgarh Forest Department from the appellant in lieu of granting permission for coal movement is not eligible for Nil rate of GST under SI. No. 4 & 5 of Notification No. 12/2017-Central Tax (Rate) as it is neither related to "Urban forestry, protection of environment and ecological aspect" nor "Social forestry or farm forestry." The appellant, a power generating company, pays Abhivahan Shulk throughout the year on a recurring basis to the Forest Department for transit pass issuance. This constitutes "supply of continuous service" u/s 2(33) of CGST Act, 2017. Hence, the appellant is ineligible for exemption under SI. No. 9 of Notification No. 12/2017-Central Tax (Rate) as the Abhivahan Permission Shulk paid exceeds Rs. 5000 in a financial year.
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