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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Quashing sought of summoning order and non-bailable warrant against applicant u/ss 89, 83 of Finance Act, 1944, Section 174 of CGST Act, 2017 and Section 9 r/w Section 9(AA) of Central Excise Act, 1944 regarding tax liability on services provided by applicant to educational institutions between April 2014 and June 2017. Application disposed of, subject to conditions, without commenting on merits, considering facts and circumstances. Bail application allowed.
Quashing sought of summoning order and non-bailable warrant against applicant u/ss 89, 83 of Finance Act, 1944, Section 174 of CGST Act, 2017 and Section 9 r/w Section 9(AA) of Central Excise Act, 1944 regarding tax liability on services provided by applicant to educational institutions between April 2014 and June 2017. Application disposed of, subject to conditions, without commenting on merits, considering facts and circumstances. Bail application allowed.
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