Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
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HC dismissed the review petition regarding condonation of delay in filing an appeal under CGST Act. The court found the impugned order valid, as it was uploaded on the GSTN portal after verification by the State Tax Officer. The petition was deemed unmerited both on procedural grounds and substantive legal merits, with no apparent error in the original order. The court's ruling upheld the administrative process and rejected the appellant's challenge to the order's validity.
HC dismissed the review petition regarding condonation of delay in filing an appeal under CGST Act. The court found the impugned order valid, as it was uploaded on the GSTN portal after verification by the State Tax Officer. The petition was deemed unmerited both on procedural grounds and substantive legal merits, with no apparent error in the original order. The court's ruling upheld the administrative process and rejected the appellant's challenge to the order's validity.
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