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...
Whether the impugned judgment erred by not considering statutory review timelines for refund recovery under Section 56 of the WBGST Act and Rule 94 - court examined the Canon India principle that omission of a statutory provision may be an error apparent on the face of the record but found the trial court did address Section 56 (noting it reinforces the mandatory character of Section 54(7)) and considered all legal provisions and facts; consequently the challenge based on non-consideration fails and the revision is dismissed. - HC
Whether the impugned judgment erred by not considering statutory review timelines for refund recovery under Section 56 of the WBGST Act and Rule 94 - court examined the Canon India principle that omission of a statutory provision may be an error apparent on the face of the record but found the trial court did address Section 56 (noting it reinforces the mandatory character of Section 54(7)) and considered all legal provisions and facts; consequently the challenge based on non-consideration fails and the revision is dismissed. - HC
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