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 petitioner's registration under the WBGST/CGST Act, 2017 was cancelled due to non-filing of returns for a continuous period of six months. Although the petitioner filed an appeal, it was dismissed on the ground of limitation without adjudication on merits. The petitioner, a small businessman, claimed to have suffered losses during the pandemic. The respondents did not allege any dubious process to evade tax by the petitioner. Considering the suspension/revocation of license would be counterproductive and impact tax recovery, the respondents were directed to take a pragmatic view and permit the petitioner to carry on business. The petitioner's advocate undertook to comply with the Act's provisions and agreed to pay applicable tax, interest, fine, and penalty. The respondents were directed to activate the portal within one week to enable the petitioner to file returns and pay requisite amounts. The cancellation order dated 8th July, 2022, and the Appellate Authority's order dated 7th June, 2024, were set aside. The petition was disposed of.
The petitioner's registration under the WBGST/CGST Act, 2017 was cancelled due to non-filing of returns for a continuous period of six months. Although the petitioner filed an appeal, it was dismissed on the ground of limitation without adjudication on merits. The petitioner, a small businessman, claimed to have suffered losses during the pandemic. The respondents did not allege any dubious process to evade tax by the petitioner. Considering the suspension/revocation of license would be counterproductive and impact tax recovery, the respondents were directed to take a pragmatic view and permit the petitioner to carry on business. The petitioner's advocate undertook to comply with the Act's provisions and agreed to pay applicable tax, interest, fine, and penalty. The respondents were directed to activate the portal within one week to enable the petitioner to file returns and pay requisite amounts. The cancellation order dated 8th July, 2022, and the Appellate Authority's order dated 7th June, 2024, were set aside. The petition was disposed of.
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