Condonation of delay in filing GSTR-3B returns and entitlement to Section 62 benefit results in withdrawal of assessments and revocation of attachment...
Penalty for estimation of income and disallowances for tax non-deduction clarified: estimation-based penalties not sustainable; additions without conc...
Challenge to a seizure notice concerning import of perishable goods under a duty-free authorization turned on whether the notice was issued without authority of law and whether the goods were freely importable under the authorization. Given the perishability and the prima facie support from cited precedents, the Court balanced competing interests by directing the adjudicating authority to grant a personal hearing on a specified date, receive the importer's explanation and relied-upon authorities, and then pass a final order on whether any further action could be taken pursuant to the seizure notice within one week of receiving the explanation; the writ petition was disposed of with these directions. - HC
Challenge to a seizure notice concerning import of perishable goods under a duty-free authorization turned on whether the notice was issued without authority of law and whether the goods were freely importable under the authorization. Given the perishability and the prima facie support from cited precedents, the Court balanced competing interests by directing the adjudicating authority to grant a personal hearing on a specified date, receive the importer's explanation and relied-upon authorities, and then pass a final order on whether any further action could be taken pursuant to the seizure notice within one week of receiving the explanation; the writ petition was disposed of with these directions. - HC
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