Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
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Notification 53/2023 issued by the Ministry of Finance permitted filing delayed appeals beyond Section 107 of GST Act, stipulating payment of 12.5% of pending amounts, with 20% paid from Electronic Cash Ledger. This implied the 10% prescribed by statute could be paid from Electronic Credit Ledger. The High Court initially rejected the appeal on grounds of payment from Electronic Cash Ledger. However, as the Supreme Court stayed the Division Bench judgment, the High Court opined that pending Supreme Court's decision, the appeal should be considered on merits. Consequently, the order rejecting the appeal was set aside, and the petition was allowed.
Notification 53/2023 issued by the Ministry of Finance permitted filing delayed appeals beyond Section 107 of GST Act, stipulating payment of 12.5% of pending amounts, with 20% paid from Electronic Cash Ledger. This implied the 10% prescribed by statute could be paid from Electronic Credit Ledger. The High Court initially rejected the appeal on grounds of payment from Electronic Cash Ledger. However, as the Supreme Court stayed the Division Bench judgment, the High Court opined that pending Supreme Court's decision, the appeal should be considered on merits. Consequently, the order rejecting the appeal was set aside, and the petition was allowed.
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