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...
Challenge to the legality of Central and State notifications extending time under Section 73(10) CGST/RGST was addressed by permitting an interim procedural remedy: the petitioner may file a statutory appeal against assessment orders within four weeks. The Court exercised discretion to grant this limited time as an accommodation without prejudicing the pending substantive challenge to the Notifications before the Supreme Court. The appellate proceedings are expressly made subject to the ultimate determination on the Notifications' validity, and applications for condonation of delay and exemption of filings were allowed.
Challenge to the legality of Central and State notifications extending time under Section 73(10) CGST/RGST was addressed by permitting an interim procedural remedy: the petitioner may file a statutory appeal against assessment orders within four weeks. The Court exercised discretion to grant this limited time as an accommodation without prejudicing the pending substantive challenge to the Notifications before the Supreme Court. The appellate proceedings are expressly made subject to the ultimate determination on the Notifications' validity, and applications for condonation of delay and exemption of filings were allowed.
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