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...
The HC set aside the denial of Input Tax Credit (ITC) for FY 2018-19 that was based on Section 16(4) of CGST/SGST Act. The Court recognized that Section 16(5) extended the time limit for claiming ITC for FYs 2017-18 to 2020-21 until November 30, 2021. The impugned order failed to consider this provision. The HC directed the competent authority to reconsider the petitioner's claim within three months, specifically accounting for Section 16(5) provisions and after providing the petitioner an opportunity of hearing.
The HC set aside the denial of Input Tax Credit (ITC) for FY 2018-19 that was based on Section 16(4) of CGST/SGST Act. The Court recognized that Section 16(5) extended the time limit for claiming ITC for FYs 2017-18 to 2020-21 until November 30, 2021. The impugned order failed to consider this provision. The HC directed the competent authority to reconsider the petitioner's claim within three months, specifically accounting for Section 16(5) provisions and after providing the petitioner an opportunity of hearing.
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