Strict construction of customs exemptions denied concession for brake components, while limitation restricted differential duty to timely Bills of Ent...
Way Leave Permissions cannot be retrospectively revived through insolvency plans, and affected infrastructure holders require safety review and hearin...
Inter-terminal container movement requires customs escort, permit reconciliation, and indemnity, while delayed DPD cargo may move to designated CFS ya...
HC noted that the Petitioner had deposited over Rs. 2.01 crores prior to issuance of the SCN for GST registration cancellation, and that this crucial aspect was not properly considered by the adjudicating or appellate authority, indicating a lapse in adjudication. HC observed that, in terms of S.73 CGST Act, penalties on the Petitioner's directors may not be sustainable and the penalty on the Petitioner entity requires reconsideration in light of prior payments. As the GST Appellate Tribunal is now functional, HC directed the Petitioner to file an appeal thereagainst by 25.12.2025, to be heard on merits without dismissal for delay and without any further pre-deposit. Petition disposed.
HC noted that the Petitioner had deposited over Rs. 2.01 crores prior to issuance of the SCN for GST registration cancellation, and that this crucial aspect was not properly considered by the adjudicating or appellate authority, indicating a lapse in adjudication. HC observed that, in terms of S.73 CGST Act, penalties on the Petitioner's directors may not be sustainable and the penalty on the Petitioner entity requires reconsideration in light of prior payments. As the GST Appellate Tribunal is now functional, HC directed the Petitioner to file an appeal thereagainst by 25.12.2025, to be heard on merits without dismissal for delay and without any further pre-deposit. Petition disposed.
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TaxTMI 
TaxTMI 
of 4891 
