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...
Appellant reimported defective goods initially claiming benefit under Notification No.158/1995 but later sought alternate exemption under Notification No.94/1996; Tribunal held an alternate notification may be claimed despite an earlier, different claim, subject to satisfying the alternate notification's conditions, and relied on a prior CESTAT decision with similar facts. Because the record lacks a finding on whether the appellant met those conditions, the matter is remanded for de novo adjudication with directions to observe principles of natural justice and, if practicable, conclude proceedings within three months.
Appellant reimported defective goods initially claiming benefit under Notification No.158/1995 but later sought alternate exemption under Notification No.94/1996; Tribunal held an alternate notification may be claimed despite an earlier, different claim, subject to satisfying the alternate notification's conditions, and relied on a prior CESTAT decision with similar facts. Because the record lacks a finding on whether the appellant met those conditions, the matter is remanded for de novo adjudication with directions to observe principles of natural justice and, if practicable, conclude proceedings within three months.
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