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Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
The HC dismissed the petition seeking condonation of a 394-day delay in filing an appeal under Section 107 of the West Bengal GST Act, 2017. The court held that Section 107(4) permits condonation of delay only up to one month upon satisfaction of sufficient cause, and any delay beyond that without cogent reasons cannot be condoned. The reasons provided for the extensive delay were deemed inadequate. Additionally, the challenge to the Adjudicating Authority's order on grounds of violation of natural justice due to improper hearing notice was rejected. Consequently, the statutory limitation period was upheld, and the appeal was not entertained beyond the prescribed time frame.
The HC dismissed the petition seeking condonation of a 394-day delay in filing an appeal under Section 107 of the West Bengal GST Act, 2017. The court held that Section 107(4) permits condonation of delay only up to one month upon satisfaction of sufficient cause, and any delay beyond that without cogent reasons cannot be condoned. The reasons provided for the extensive delay were deemed inadequate. Additionally, the challenge to the Adjudicating Authority's order on grounds of violation of natural justice due to improper hearing notice was rejected. Consequently, the statutory limitation period was upheld, and the appeal was not entertained beyond the prescribed time frame.
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