Specific tariff classification for ophthalmic instruments and extended limitation principles determine the treatment of duty demands, confiscation, an...
Integrated golf function determines classification, placing launch monitors and simulators under other golf equipment rather than measuring instrument...
Public servant status under anti-corruption law extends to recognised stock exchange leadership; constitutional and sanction challenges do not succeed...
Acquiescence, homebuyer protection and clean-slate resolution principles prevent landowners from disrupting an integrated project through late termina...
Under GST, a statutory pre-deposit is mandatory for maintaining an appeal, and alleged payment of tax during adjudication cannot be used to bypass that requirement. Contentions going to the merits of penalty or liability must be examined only after a valid appeal is filed before the appellate authority. Where the appeal period has lapsed, the appellant may be given liberty to file the appeal with the prescribed deposit and seek condonation of delay, leaving both delay and merits for appellate consideration.
Under GST, a statutory pre-deposit is mandatory for maintaining an appeal, and alleged payment of tax during adjudication cannot be used to bypass that requirement. Contentions going to the merits of penalty or liability must be examined only after a valid appeal is filed before the appellate authority. Where the appeal period has lapsed, the appellant may be given liberty to file the appeal with the prescribed deposit and seek condonation of delay, leaving both delay and merits for appellate consideration.
Note: It is a system-generated summary and is for quick reference only.
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