Courier transshipment of imported goods via named carrier to air cargo stations renewed until 30.01.2026; exemption conditional, strict controls apply...
Insurer's investment gains and investment write-downs face Section 263 revision; enquiry upheld, Rule 5(b)(ii) lapse sustained, late corrigendum quash...
HC held the writ petition challenging the GST demand order and SCN as not maintainable in view of the efficacious statutory appellate remedy under Section 107 CGST Act. The Court found the plea of non-access to the SCN and order via "additional notices' tab" not bona fide, noting the substantial delay, absence of explanation for non-response to SCN, and non-attendance of personal hearing. However, recognising that the petitioner had no opportunity to contest the matter on merits, HC relegated the petitioner to the appellate forum, extending time for filing appeal in line with precedent, subject to requisite pre-deposit.
HC held the writ petition challenging the GST demand order and SCN as not maintainable in view of the efficacious statutory appellate remedy under Section 107 CGST Act. The Court found the plea of non-access to the SCN and order via "additional notices' tab" not bona fide, noting the substantial delay, absence of explanation for non-response to SCN, and non-attendance of personal hearing. However, recognising that the petitioner had no opportunity to contest the matter on merits, HC relegated the petitioner to the appellate forum, extending time for filing appeal in line with precedent, subject to requisite pre-deposit.
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