Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
HC remanded the matter back to the proper officer for reconsideration of the rectification application under section 73, directing a fresh hearing within 6 weeks. The court set aside previous orders by the appellate authority and proper officer, mandating completion of the adjudicatory process by departmental authorities prior to appellate review. The writ petition was disposed of without examining the case merits, and the allegations in the petition were not deemed admitted by the respondents.
HC remanded the matter back to the proper officer for reconsideration of the rectification application under section 73, directing a fresh hearing within 6 weeks. The court set aside previous orders by the appellate authority and proper officer, mandating completion of the adjudicatory process by departmental authorities prior to appellate review. The writ petition was disposed of without examining the case merits, and the allegations in the petition were not deemed admitted by the respondents.
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