Declared value for used garments needs reliable comparables; restricted second-hand imports without licence may still attract confiscation and moderat...
HC granted relief to the Petitioner by permitting an appeal against the tax demand of Rs. 7,88,611/- beyond standard limitation period. Despite not interfering with the original order, the Court recognized the Petitioner's claim of delayed knowledge and allowed appeal filing subject to mandatory pre-deposit requirements under Section 107 of CGST Act. The decision effectively provides an exceptional opportunity to challenge the impugned order on substantive merits, while maintaining procedural compliance with statutory timelines and tax regulations.
HC granted relief to the Petitioner by permitting an appeal against the tax demand of Rs. 7,88,611/- beyond standard limitation period. Despite not interfering with the original order, the Court recognized the Petitioner's claim of delayed knowledge and allowed appeal filing subject to mandatory pre-deposit requirements under Section 107 of CGST Act. The decision effectively provides an exceptional opportunity to challenge the impugned order on substantive merits, while maintaining procedural compliance with statutory timelines and tax regulations.
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