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...
The petitioner challenged the order and summary order alleging discrepancies between GSTR-1 and GSTR-3B, and excess availment of Input Tax Credit (ITC). The petitioner agreed to pay 10% of the disputed tax to file reply/objections with supporting documents. The High Court set aside the impugned orders and remanded the matter for fresh consideration, subject to the petitioner paying 10% of the disputed tax within four weeks. The petition was disposed of by way of remand.
The petitioner challenged the order and summary order alleging discrepancies between GSTR-1 and GSTR-3B, and excess availment of Input Tax Credit (ITC). The petitioner agreed to pay 10% of the disputed tax to file reply/objections with supporting documents. The High Court set aside the impugned orders and remanded the matter for fresh consideration, subject to the petitioner paying 10% of the disputed tax within four weeks. The petition was disposed of by way of remand.
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