Contravention of foreign exchange rules in crossborder diamond payments; appellate tribunal reduces one appellant's penalty for delay and proportional...
RPA (Remote Pilot Aircraft) for military use defined to include drones/UAV/UAS; exemptions limited to specified defence imports with Joint Secretary c...
Transfer of going concern and transfer of input tax credit under GST allowed; exemption applies though interstate ledger transfers left to authorities...
Permission to file a statutory appeal was considered by condoning a 478-day delay to determine admissibility; the court quashed the impugned assessment order and remitted the matter to the original authority for fresh adjudication on merits. The remand was made conditional on the petitioner depositing the entire tax amount confirmed in the assessment from its electronic cash register within thirty days of receipt of the order. The time-bar under the GST appeal regime and the deposit requirement governed the court's operative relief.
Permission to file a statutory appeal was considered by condoning a 478-day delay to determine admissibility; the court quashed the impugned assessment order and remitted the matter to the original authority for fresh adjudication on merits. The remand was made conditional on the petitioner depositing the entire tax amount confirmed in the assessment from its electronic cash register within thirty days of receipt of the order. The time-bar under the GST appeal regime and the deposit requirement governed the court's operative relief.
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