Deductibility for charitable donations affirmed where payments to approved relief funds, even if CSR-driven, qualify under the donation deduction sche...
Mis-declaration in import descriptions must be deliberate to justify confiscation; withheld contemporaneous import documents invalidate value redeterm...
Liability for EPCG export shortfall: duty and interest sustained, but confiscation and penalties quashed where no fraud and causes beyond importer con...
High Court considered condonation of delay where an adjudication order was allegedly served only by uploading on the GST portal; limitation does not commence if service was not properly effected. The HC observed the grounds for condonation were not previously presented to the Appellate Authority but granted the petitioner an opportunity to reapply within three weeks with supporting explanations and documents. The Appellate Authority must reconsider the condonation application in light of the Division Bench precedent in M/s Ram Kumar Sinhal and related judgments; if satisfied the delay is excusable or service was ineffective, it shall hear the appeal and the impugned appellate order will be set aside.
High Court considered condonation of delay where an adjudication order was allegedly served only by uploading on the GST portal; limitation does not commence if service was not properly effected. The HC observed the grounds for condonation were not previously presented to the Appellate Authority but granted the petitioner an opportunity to reapply within three weeks with supporting explanations and documents. The Appellate Authority must reconsider the condonation application in light of the Division Bench precedent in M/s Ram Kumar Sinhal and related judgments; if satisfied the delay is excusable or service was ineffective, it shall hear the appeal and the impugned appellate order will be set aside.
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