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Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
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Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
HC dismissed the petition challenging SCN under GST law, granting the petitioner time until 10th July, 2025 to file an appeal before the appellate authority under Section 107 of CGST Act, 2017. The court's observations shall not impact the appellate authority's decision, and the validity of the notification remains unresolved, subject to the Supreme Court's pending judgment in the referenced case. The petition was disposed of with liberty to pursue appellate remedies.
HC dismissed the petition challenging SCN under GST law, granting the petitioner time until 10th July, 2025 to file an appeal before the appellate authority under Section 107 of CGST Act, 2017. The court's observations shall not impact the appellate authority's decision, and the validity of the notification remains unresolved, subject to the Supreme Court's pending judgment in the referenced case. The petition was disposed of with liberty to pursue appellate remedies.
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