International transaction characterisation of domestic divestment of support services business rejected; transaction between resident associated enter...
Minimum Import Price restrictions for Black Pepper, Areca-nuts and Apples upheld; procedural laying failure not fatal, notifications to be placed befo...
Transaction value between related persons requires market-equivalent pricing; importer must prove declared value mirrors ordinary international trade ...
Classification of exported insecticides under export tariff affirmed; reclassification and related penalties set aside and MEIS scrip jurisdiction rec...
HC held that, in the peculiar facts, the petitioner had diligently pursued its claim for interest on delayed IGST refund before appellate authorities under the Customs Act, and the jurisdictional objection was raised for the first time in the impugned order. HC permitted the petitioner to file an appeal against the common order dated 01.12.2020, limited to the issue of interest on IGST refunds, before the appellate authority under the GST Act within four weeks. HC directed that, if so filed, the appeal be decided on merits in accordance with law, without examining limitation. Appeal disposed.
HC held that, in the peculiar facts, the petitioner had diligently pursued its claim for interest on delayed IGST refund before appellate authorities under the Customs Act, and the jurisdictional objection was raised for the first time in the impugned order. HC permitted the petitioner to file an appeal against the common order dated 01.12.2020, limited to the issue of interest on IGST refunds, before the appellate authority under the GST Act within four weeks. HC directed that, if so filed, the appeal be decided on merits in accordance with law, without examining limitation. Appeal disposed.
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