Mandatory textile export qualifiers distinguish flame-retardant fabrics from other listed fabrics for automated identification under the textiles ince...
Personal liberty safeguards restrict arrest after court-directed GST appearance, requiring interim release where authorities overreach pending proceed...
Alternative statutory remedy and delay bar GST writ challenges despite pending rectification, while distinct subject matter permits parallel proceedin...
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The HC set aside the appellate authority's order dated February 28, 2023, to the extent it pertained to three shipping bills (nos. 607682 and 607685 dated October 1, 2020, and 607467 dated October 22, 2020). The court ruled that petitioner should be permitted to rely on shipping bills now properly certified by the Superintendent of Customs, rejecting the administrative denial of unutilised input credit refund that had been based primarily on the technicality that six shipping bills were signed by the Customs Inspector rather than the Superintendent. The application was disposed of accordingly, allowing petitioner to proceed with the refund claim using the properly certified documentation.
The HC set aside the appellate authority's order dated February 28, 2023, to the extent it pertained to three shipping bills (nos. 607682 and 607685 dated October 1, 2020, and 607467 dated October 22, 2020). The court ruled that petitioner should be permitted to rely on shipping bills now properly certified by the Superintendent of Customs, rejecting the administrative denial of unutilised input credit refund that had been based primarily on the technicality that six shipping bills were signed by the Customs Inspector rather than the Superintendent. The application was disposed of accordingly, allowing petitioner to proceed with the refund claim using the properly certified documentation.
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