The authority examined whether warehousing scheme applicability can be decided under advance ruling. It held that such procedural issues fall outside Section 28H. The application was rejected as not maintainable.
The issue highlights delays caused by non-binding timelines in appellate proceedings. It proposes mandatory limits to ensure faster and fair disposal of tax appeals.
The Court examined whether ITC can be denied when the supplier fails to deposit tax. It upheld the provision, ruling that ITC depends on actual tax payment to the Government. The key takeaway is that purchaser compliance alone is insufficient without supplier tax remittance.
The authority examined whether automatic service charges violate consumer rights. It ruled that default billing of such charges is coercive and constitutes an unfair trade practice. The case reinforces that service charges must remain voluntary.
The conference examined how regulatory flexibility and tax incentives are transforming GIFT-IFSC into a global treasury hub. It highlights IFSCA’s framework enabling efficient cross-border financial operations.
The issue involved dismissal of appeal due to delay and non-appearance. The tribunal condoned the delay citing medical reasons and remanded the matter for fresh assessment, imposing cost for non-compliance.
The Tribunal remanded the case after finding that ITC reversals on unsold inventory were not adequately examined. It directed fresh investigation to verify the impact on profiteering calculations and ensure proper assessment.
The initiative addresses delays in disaster communication across regions. The system enables instant, geo-targeted alerts using mobile networks. The key takeaway is improved public safety through faster emergency notifications.
The issue was delay in filing appeal due to alleged non-service of notice. The court allowed appeal filing with delay condonation and granted interim protection from recovery.
The issue involved challenging a GST order through writ instead of appeal. The court allowed withdrawal and permitted filing appeal with possible condonation of delay.
