CKD/SKD air-conditioner components classifiable with finished units by essential character; prior advance ruling extended three years, FTA benefits po...
Scope of judicial review under Article 226: supervisory, not appellate; factual reappraisal barred, challenge dismissed; insolvency professional dutie...
Courier transshipment of imported goods via named carrier to air cargo stations renewed until 30.01.2026; exemption conditional, strict controls apply...
HC considered a writ petition challenging the impugned assessment order and consequential Order in Form GST DRC-07, preceded by a SCN in Form GST DRC-01. The statutory limitation under Section 107 of the GST enactments for filing an appeal had expired by the time the petition was instituted. Noting earlier precedents where delayed challenges led to remand on conditions of partial tax deposit, HC adopted a similar approach. The impugned order and consequential demand were set aside, and the matter was remitted to the Respondent authority for fresh adjudication, subject to the Petitioner depositing 10% of the disputed tax in cash from the electronic cash ledger within thirty days. Petition disposed.
HC considered a writ petition challenging the impugned assessment order and consequential Order in Form GST DRC-07, preceded by a SCN in Form GST DRC-01. The statutory limitation under Section 107 of the GST enactments for filing an appeal had expired by the time the petition was instituted. Noting earlier precedents where delayed challenges led to remand on conditions of partial tax deposit, HC adopted a similar approach. The impugned order and consequential demand were set aside, and the matter was remitted to the Respondent authority for fresh adjudication, subject to the Petitioner depositing 10% of the disputed tax in cash from the electronic cash ledger within thirty days. Petition disposed.
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