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Capital-goods exemption covers plant-modernisation accessories, while the import restriction applies only to earlier capital-goods components and spar...
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The High Court allowed the writ petition, quashing the impugned order dated February 27, 2024. The Court held that the delay in filing the appeal by the petitioner was due to circumstances beyond their control. The rigid approach adopted by the Appellate Authority in dismissing the appeal solely on timing considerations without considering the genuine extenuating circumstances was legally unsound and reflected a lack of judicial empathy. Moreover, the petitioner's statutory right to a higher appeal was obstructed due to the non-formation of the GST Appellate Tribunal. In light of the procedural irregularities, arbitrary actions, and misapplication of statutory provisions, the High Court found the petitioner's case meritorious and allowed the writ petition.
The High Court allowed the writ petition, quashing the impugned order dated February 27, 2024. The Court held that the delay in filing the appeal by the petitioner was due to circumstances beyond their control. The rigid approach adopted by the Appellate Authority in dismissing the appeal solely on timing considerations without considering the genuine extenuating circumstances was legally unsound and reflected a lack of judicial empathy. Moreover, the petitioner's statutory right to a higher appeal was obstructed due to the non-formation of the GST Appellate Tribunal. In light of the procedural irregularities, arbitrary actions, and misapplication of statutory provisions, the High Court found the petitioner's case meritorious and allowed the writ petition.
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