Alternative statutory remedy and unexplained delay barred writ review of customs confiscation adjudication, leaving merits for appellate consideration...
Authorised courier due diligence protects against penalties where declared exports conceal prohibited goods despite proper documentation and customs p...
Customs-controlled container movement now extends to DP World facilities, subject to segregation, inspections, reconciliation, and EXIM cargo priority...
Retrospective amendment to the GST time limit for availing input tax credit preserved ITC entitlement for financial years 2017-18 to 2020-21 where the return under Section 39 had been filed up to 30.11.2021, despite the bar in Section 16(4). The HC, following its earlier common order on the amended provision, quashed the impugned reversal to the extent it denied ITC solely on limitation and protected the taxpayer from recovery on that basis. It left the Department free to proceed separately on other permissible grounds, including wrong, excess or fake ITC, if established independently of limitation.
Retrospective amendment to the GST time limit for availing input tax credit preserved ITC entitlement for financial years 2017-18 to 2020-21 where the return under Section 39 had been filed up to 30.11.2021, despite the bar in Section 16(4). The HC, following its earlier common order on the amended provision, quashed the impugned reversal to the extent it denied ITC solely on limitation and protected the taxpayer from recovery on that basis. It left the Department free to proceed separately on other permissible grounds, including wrong, excess or fake ITC, if established independently of limitation.
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