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...
The HC permitted the Petitioner to refrain from pressing its challenge to the impugned notification and authorised the Petitioner to institute an appeal under Section 107 of the CGST Act. The Petitioner is granted time until 15 November 2025 to file the appeal with the requisite pre-deposit. If filed within the stipulated period, the appeal shall be entertained and adjudicated on merits and shall not be regarded as barred by limitation; the Appellate Authority is directed to pass a reasoned order. The Petitioner may advance all grounds and rely on any documents in the appeal. The petition is disposed of.
The HC permitted the Petitioner to refrain from pressing its challenge to the impugned notification and authorised the Petitioner to institute an appeal under Section 107 of the CGST Act. The Petitioner is granted time until 15 November 2025 to file the appeal with the requisite pre-deposit. If filed within the stipulated period, the appeal shall be entertained and adjudicated on merits and shall not be regarded as barred by limitation; the Appellate Authority is directed to pass a reasoned order. The Petitioner may advance all grounds and rely on any documents in the appeal. The petition is disposed of.
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