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 held the demand confirmed where the petitioner failed to reply to the Notice in Form GST DRC-01 and rejected the rectification application under Section 161 as time-barred and meritless, finding no procedural infirmity in the assessment order. The writ petition was dismissed as filed long after the statutory period for appeal had lapsed. The HC granted limited relief by permitting the petitioner liberty to file the statutory appellate remedy within 30 days from receipt of the order, subject to deposit of 50% of the disputed tax in cash; upon compliance the Deputy Commissioner (GST Appeals) shall entertain and dispose of the appeal notwithstanding limitation. Petition disposed.
HC held the demand confirmed where the petitioner failed to reply to the Notice in Form GST DRC-01 and rejected the rectification application under Section 161 as time-barred and meritless, finding no procedural infirmity in the assessment order. The writ petition was dismissed as filed long after the statutory period for appeal had lapsed. The HC granted limited relief by permitting the petitioner liberty to file the statutory appellate remedy within 30 days from receipt of the order, subject to deposit of 50% of the disputed tax in cash; upon compliance the Deputy Commissioner (GST Appeals) shall entertain and dispose of the appeal notwithstanding limitation. Petition disposed.
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