Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
Warehousing permission requires deposit at the designated bonded warehouse; unauthorised diversion triggers confiscation, redemption fine and importer...
The Principal Bench of the GSTAT reconstitutes its Division Benches under Section 109 of the CGST Act, with Division Bench-I and Division Bench-II assigned the listed Members. Matters will be heard and disposed of according to a roster to be issued separately with the President's approval. Part-heard matters of the erstwhile Division-I and II are released, except two remanded matters of Division Bench-I and three concluded matters of Division Bench-II, while remaining assigned matters transfer under the revised constitution unless otherwise directed. Second appeals will be assigned by specific orders, and Single Benches will continue to hear cases under the existing allocation. The order takes effect immediately.
The Principal Bench of the GSTAT reconstitutes its Division Benches under Section 109 of the CGST Act, with Division Bench-I and Division Bench-II assigned the listed Members. Matters will be heard and disposed of according to a roster to be issued separately with the President's approval. Part-heard matters of the erstwhile Division-I and II are released, except two remanded matters of Division Bench-I and three concluded matters of Division Bench-II, while remaining assigned matters transfer under the revised constitution unless otherwise directed. Second appeals will be assigned by specific orders, and Single Benches will continue to hear cases under the existing allocation. The order takes effect immediately.
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