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...
Storage of stock in premises not yet registered as an additional place of business did not, on the seizure records, justify confiscation of the available goods, redemption fine, or tax demand on the seized stock itself. The Court noted that the stock had not been liquidated at inspection and remained available, while the premises was later brought into the registration. The only consequence for the delayed registration default was a general penalty under the GST enactments. Tax, interest and penalty could still be redetermined only for any goods already sold.
Storage of stock in premises not yet registered as an additional place of business did not, on the seizure records, justify confiscation of the available goods, redemption fine, or tax demand on the seized stock itself. The Court noted that the stock had not been liquidated at inspection and remained available, while the premises was later brought into the registration. The only consequence for the delayed registration default was a general penalty under the GST enactments. Tax, interest and penalty could still be redetermined only for any goods already sold.
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