Imported menthol-scented sweet supari classification dispute: seizure quashed, release for home consumption subject to duty bond; bank guarantee refus...
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...
Where the statutory time limit to file an appeal under s.107 of the GST enactments had expired, the court held that the assessee could still be granted limited writ relief by quashing the assessment orders and remitting the matters for fresh adjudication, consistent with prior practice of conditioning remand on a substantial deposit proportionate to delay. Accordingly, the impugned orders were set aside and the matters remanded, subject to the assessee depositing, in cash through the electronic cash ledger within 30 days, 50% of the disputed tax relating to demands confirmed on account of GSTR-3B/GSTR-2A mismatch and ineligible input tax credit. - HC
Where the statutory time limit to file an appeal under s.107 of the GST enactments had expired, the court held that the assessee could still be granted limited writ relief by quashing the assessment orders and remitting the matters for fresh adjudication, consistent with prior practice of conditioning remand on a substantial deposit proportionate to delay. Accordingly, the impugned orders were set aside and the matters remanded, subject to the assessee depositing, in cash through the electronic cash ledger within 30 days, 50% of the disputed tax relating to demands confirmed on account of GSTR-3B/GSTR-2A mismatch and ineligible input tax credit. - HC
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