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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HC quashed orders imposing tax and penalty under section 130 of GST Act arising from stock discrepancies discovered during business premises survey. Following established precedents, the Court held that mere stock discrepancies identified during survey warrant proceedings under sections 73/74 rather than section 130 of GST Act. The authority's direct invocation of section 130 was deemed legally unsustainable. The impugned orders dated 02.04.2024 by Additional Commissioner and 10.09.2018 read with 05.08.2020 by respondent authority were set aside, with the petition being allowed in favor of the registered dealer.
HC quashed orders imposing tax and penalty under section 130 of GST Act arising from stock discrepancies discovered during business premises survey. Following established precedents, the Court held that mere stock discrepancies identified during survey warrant proceedings under sections 73/74 rather than section 130 of GST Act. The authority's direct invocation of section 130 was deemed legally unsustainable. The impugned orders dated 02.04.2024 by Additional Commissioner and 10.09.2018 read with 05.08.2020 by respondent authority were set aside, with the petition being allowed in favor of the registered dealer.
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