Search and seizure: abatement of earlier search bars use of prior seized material in later search-based assessments; relief limited to new documents f...
Admission of additional evidence under remand rules must await a meaningful remand report; failure to do so breaches natural justice and mandates rema...
Export Obligation Discharge Certificates for EPCG compliance cannot be questioned by Customs unless DGFT adjudicates and cancels them, so demands quas...
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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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