Inventory write-off and fraudulent/wrongful trading allegations in corporate insolvency led to director liability principles applied and appeal dismis...
Condonation of delay in filing GSTR-3B returns and entitlement to Section 62 benefit results in withdrawal of assessments and revocation of attachment...
Anti dumping duty cannot be levied on imports made during the interregnum between lapse of provisional measures and issuance of a final notification: the Tribunal applied the Supreme Court ratio in G.M. Exports to hold Rule 20(2)(a) cannot extend provisional duty beyond mandatory time limits and retrospective levy for the gap period is impermissible; imports on 04.06.2011 thus were not liable. Delay in finalisation did not vitiate assessment because no statutory time bar or consequences existed then. The Tribunal also held regular benches retain jurisdiction over assessment and legal issues under the statutory scheme.
Anti dumping duty cannot be levied on imports made during the interregnum between lapse of provisional measures and issuance of a final notification: the Tribunal applied the Supreme Court ratio in G.M. Exports to hold Rule 20(2)(a) cannot extend provisional duty beyond mandatory time limits and retrospective levy for the gap period is impermissible; imports on 04.06.2011 thus were not liable. Delay in finalisation did not vitiate assessment because no statutory time bar or consequences existed then. The Tribunal also held regular benches retain jurisdiction over assessment and legal issues under the statutory scheme.
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