Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
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The HC allowed the petition challenging the rejection of an appeal against Ext.P1 order under Section 107 of CGST/SGST Acts, 2017. The respondent had dismissed the appeal as time-barred, but the Court relied on Supreme Court precedent in Himachal Techno Engineers, which established that a three-month limitation period expires in the third month on the date corresponding to the commencement date, regardless of the actual number of days. Consequently, the Court held that the petitioner's appeal filed on 06-11-2023 was within the condonable period stipulated in Section 107 of the CGST/SGST Acts, and accordingly allowed the petition.
The HC allowed the petition challenging the rejection of an appeal against Ext.P1 order under Section 107 of CGST/SGST Acts, 2017. The respondent had dismissed the appeal as time-barred, but the Court relied on Supreme Court precedent in Himachal Techno Engineers, which established that a three-month limitation period expires in the third month on the date corresponding to the commencement date, regardless of the actual number of days. Consequently, the Court held that the petitioner's appeal filed on 06-11-2023 was within the condonable period stipulated in Section 107 of the CGST/SGST Acts, and accordingly allowed the petition.
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