Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
A High Court held that, after excluding the Supreme Court-directed period from 15.03.2020 to 28.02.2022, limitation for the GST cancellation appeal commenced on 01.03.2022, not on the date of the cancellation order. The appeal filed on 06.06.2022 was beyond 90 days but within the additional condonable period under Section 107(4), so the appellate authority wrongly treated it as time-barred and as having no discretion to consider condonation. The rejection was quashed and the matter remanded for consideration of delay condonation and, if allowed, disposal of the appeal on merits, without any view on sufficiency of cause.
A High Court held that, after excluding the Supreme Court-directed period from 15.03.2020 to 28.02.2022, limitation for the GST cancellation appeal commenced on 01.03.2022, not on the date of the cancellation order. The appeal filed on 06.06.2022 was beyond 90 days but within the additional condonable period under Section 107(4), so the appellate authority wrongly treated it as time-barred and as having no discretion to consider condonation. The rejection was quashed and the matter remanded for consideration of delay condonation and, if allowed, disposal of the appeal on merits, without any view on sufficiency of cause.
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