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 ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
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HC directed removal of a filing lacuna in the online portal and ordered acceptance of the anonymized petitioner's statutory appeal under s.107 UPGST, holding that procedural mechanisms must not preclude access to the appellate forum. The court mandated GSTN to modify its software to permit online filing where digital records show a 'Nil' disputed liability, while allowing registration of such appeals with a note that maintainability is for the Appellate Authority to decide. As interim relief, the petitioner was permitted to file the appeal physically within two weeks; the Appeal Authority must register, entertain and decide the appeal on merits expeditiously, without objections as to limitation or mode of filing. Petition disposed.
HC directed removal of a filing lacuna in the online portal and ordered acceptance of the anonymized petitioner's statutory appeal under s.107 UPGST, holding that procedural mechanisms must not preclude access to the appellate forum. The court mandated GSTN to modify its software to permit online filing where digital records show a 'Nil' disputed liability, while allowing registration of such appeals with a note that maintainability is for the Appellate Authority to decide. As interim relief, the petitioner was permitted to file the appeal physically within two weeks; the Appeal Authority must register, entertain and decide the appeal on merits expeditiously, without objections as to limitation or mode of filing. Petition disposed.
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