Classification of imported salvaged shaft pieces as ship parts confirmed, reassessment time-barred and appeal allowed restoring original classificatio...
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Export of Wheat Flour and related products subject to online allocation, eligibility criteria, non-transferable six-month authorisations and reporting...
Section 107 of the GST law allows an appeal within three months, with only one further month condonable on sufficient cause; once that outer limit expires, neither the Appellate Authority nor the HC can extend time. Applying Supreme Court guidance, the Court held that writ jurisdiction cannot be used to override the statutory limitation scheme, and explanations such as accountant negligence did not justify condonation beyond the cap. Having already pursued the statutory appeal, the petitioner was also not permitted to reopen the show-cause notice or cancellation order in writ proceedings, especially where no appearance was made before the appellate authority despite opportunity. The writ petition was dismissed.
Section 107 of the GST law allows an appeal within three months, with only one further month condonable on sufficient cause; once that outer limit expires, neither the Appellate Authority nor the HC can extend time. Applying Supreme Court guidance, the Court held that writ jurisdiction cannot be used to override the statutory limitation scheme, and explanations such as accountant negligence did not justify condonation beyond the cap. Having already pursued the statutory appeal, the petitioner was also not permitted to reopen the show-cause notice or cancellation order in writ proceedings, especially where no appearance was made before the appellate authority despite opportunity. The writ petition was dismissed.
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