Alternative statutory remedy and unexplained delay barred writ review of customs confiscation adjudication, leaving merits for appellate consideration...
Authorised courier due diligence protects against penalties where declared exports conceal prohibited goods despite proper documentation and customs p...
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Denial of exemption u/s 11 by the CPC u/s 143(1) due to non-furnishing of fresh registration u/s 12AB was challenged. The assessee had provisional registration u/s 12AB but failed to upload Form 10B within the prescribed time. The ITAT held that the assessee's existing registration u/s 12AA protected their claim for exemption u/s 11 until the assessment year 2021-22. The fresh registration u/s 12AB granted for assessment years 2022-23 to 2026-27 made the assessee eligible for exemption u/s 11. The grounds raised by the assessee were allowed.
Denial of exemption u/s 11 by the CPC u/s 143(1) due to non-furnishing of fresh registration u/s 12AB was challenged. The assessee had provisional registration u/s 12AB but failed to upload Form 10B within the prescribed time. The ITAT held that the assessee's existing registration u/s 12AA protected their claim for exemption u/s 11 until the assessment year 2021-22. The fresh registration u/s 12AB granted for assessment years 2022-23 to 2026-27 made the assessee eligible for exemption u/s 11. The grounds raised by the assessee were allowed.
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