Deferred Payment of Customs Duty extended to Eligible Manufacturer Importers with electronic registration and ICEGATE authentication for conditional c...
Tariff classification determines GST schedule and rate; beverages in Schedule III attract the higher rate, tea extracts and syrups in Schedule I attra...
Fraudulent trading requires cogent evidence of intent to defraud; ordinary-course payments protected, except post-insolvency withdrawals must be resto...
When a statutory appellate forum is non-functional an aggrieved person may seek writ relief to avoid being remediless, but such relief cannot displace or relax statutory conditions attached to the statutory appeal. The note emphasises that where the appellate tribunal has been made functional and filing windows extended, disputes should be adjudicated by the designated forum. The pre-deposit condition requiring payment of the admitted amount and an additional portion of disputed tax remains binding and must be complied with before the appeal is entertained by the tribunal within the prescribed timeline.
When a statutory appellate forum is non-functional an aggrieved person may seek writ relief to avoid being remediless, but such relief cannot displace or relax statutory conditions attached to the statutory appeal. The note emphasises that where the appellate tribunal has been made functional and filing windows extended, disputes should be adjudicated by the designated forum. The pre-deposit condition requiring payment of the admitted amount and an additional portion of disputed tax remains binding and must be complied with before the appeal is entertained by the tribunal within the prescribed timeline.
Note: It is a system-generated summary and is for quick reference only.
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