Food import sampling requirements support provisional release where unseized consignments conform to standards and raw areca classification is unestab...
Diagnostic microcuvette classification follows sole-use analytical function, placing specialised disposable cuvettes with their analyser rather than g...
Customs Broker licensing proceedings fail when their offence-report foundation collapses and authorisation, advisory, and KYC duties remain unbreached...
HC condoned the delay in filing GST returns beyond the 30-day period specified in Section 62(2) of the GST Act, 2017, following the precedent established in Comfort Shoe Components case. While granting relief, the Court preserved the respondent's authority to impose applicable late fees for the delayed period. The petitioner was directed to file a formal application for condonation of delay before the respondent within 15 days from receipt of the order. The petition was accordingly disposed of, balancing taxpayer relief with regulatory compliance by maintaining the statutory consequence of late filing while removing the procedural bar.
HC condoned the delay in filing GST returns beyond the 30-day period specified in Section 62(2) of the GST Act, 2017, following the precedent established in Comfort Shoe Components case. While granting relief, the Court preserved the respondent's authority to impose applicable late fees for the delayed period. The petitioner was directed to file a formal application for condonation of delay before the respondent within 15 days from receipt of the order. The petition was accordingly disposed of, balancing taxpayer relief with regulatory compliance by maintaining the statutory consequence of late filing while removing the procedural bar.
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