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 dismissed a petition seeking to extend the benefit of the proviso to Rule 90(3) of CGST Rules to exclude days between filing refund claims and issuance of deficiency memos for limitation calculation. The court determined that the petitioner's refund claims for zero-rated supplies (exports) made during July-September 2017 were filed within the statutory limitation period under Section 54 of CGST Act. The court held that Circular No.125/44/2019 could not impose a fresh limitation period contrary to statutory provisions, and the 2021 amendment to Rule 90(3) could not be given retrospective effect. The amendment to Explanation 2(e) to Section 54 was deemed inapplicable as the petitioner's claims predated this amendment.
The HC dismissed a petition seeking to extend the benefit of the proviso to Rule 90(3) of CGST Rules to exclude days between filing refund claims and issuance of deficiency memos for limitation calculation. The court determined that the petitioner's refund claims for zero-rated supplies (exports) made during July-September 2017 were filed within the statutory limitation period under Section 54 of CGST Act. The court held that Circular No.125/44/2019 could not impose a fresh limitation period contrary to statutory provisions, and the 2021 amendment to Rule 90(3) could not be given retrospective effect. The amendment to Explanation 2(e) to Section 54 was deemed inapplicable as the petitioner's claims predated this amendment.
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