Customs valuation and import permissibility conflict resolved: accepted enhancement of transaction value removes liability for confiscation and penalt...
Page of 4816
Press 'Enter' after typing page number.
6581 to 6600 of 96301 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
The High Court declined to interfere in writ jurisdiction because the petitioner had an alternative statutory appeal under Section 107 and had filed the writ long after the appeal limitation expired. Relying on the principle that the statutory limitation for appeal under the GST Act cannot be extended, the Court held that the time bar could not be bypassed through writ proceedings. However, considering that the petitioner might have a case on merits, it granted conditional liberty to file an appeal before the appellate authority within the time fixed, subject to deposit of 25% of the disputed tax with credit for any amount already recovered, and directed that such appeal be decided on merits without reference to limitation.
The High Court declined to interfere in writ jurisdiction because the petitioner had an alternative statutory appeal under Section 107 and had filed the writ long after the appeal limitation expired. Relying on the principle that the statutory limitation for appeal under the GST Act cannot be extended, the Court held that the time bar could not be bypassed through writ proceedings. However, considering that the petitioner might have a case on merits, it granted conditional liberty to file an appeal before the appellate authority within the time fixed, subject to deposit of 25% of the disputed tax with credit for any amount already recovered, and directed that such appeal be decided on merits without reference to limitation.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4816 
Join Channel 
