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...
Rectification application dismissed as error not apparent on record. Excess GST collected from customers to be refunded to them before claiming refund from tax authorities to avoid unjust enrichment. Classifying "other charges" as consideration for construction services under HSN Code 9954 or separate services under respective heads not a rectifiable mistake. AAR ruling upheld in interest of equity and uniformity among flat buyers, irrespective of projects or timelines.
Rectification application dismissed as error not apparent on record. Excess GST collected from customers to be refunded to them before claiming refund from tax authorities to avoid unjust enrichment. Classifying "other charges" as consideration for construction services under HSN Code 9954 or separate services under respective heads not a rectifiable mistake. AAR ruling upheld in interest of equity and uniformity among flat buyers, irrespective of projects or timelines.
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