Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
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...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
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The HC dismissed the petition filed under section 61 of the WBGST/CGST Act, 2017, due to the petitioner's unexplained delay in filing the appeal and failure to pay a substantial outstanding demand. Despite being notified of discrepancies, the petitioner neither complied with the payment requirements nor responded to the Court's offer to secure Rs. 1 crore as security. The Court held that the petitioner is not entitled to any relief without securing at least part of the demand. The petitioner was directed to deposit the balance amount, after adjusting the pre-deposit, within four weeks. Upon such payment, the appellate authority is mandated to hear and decide the appeal on its merits. The petition was accordingly disposed of.
The HC dismissed the petition filed under section 61 of the WBGST/CGST Act, 2017, due to the petitioner's unexplained delay in filing the appeal and failure to pay a substantial outstanding demand. Despite being notified of discrepancies, the petitioner neither complied with the payment requirements nor responded to the Court's offer to secure Rs. 1 crore as security. The Court held that the petitioner is not entitled to any relief without securing at least part of the demand. The petitioner was directed to deposit the balance amount, after adjusting the pre-deposit, within four weeks. Upon such payment, the appellate authority is mandated to hear and decide the appeal on its merits. The petition was accordingly disposed of.
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