About this document
Delhi High Court Indirect Tax - Annual Digest 2025 by daradhiyar is a document available to read on EtoBox.
The Delhi High Court has issued several rulings regarding indirect tax and customs, emphasizing that delays in filing certified copies do not render electronic appeals time-barred and that the Customs Department must serve notices via email to prevent delays. The court also clarified that the Commissioner cannot review appellate authority decisions and that penalties for minor breaches should not be imposed under the CGST Act. Additionally, the court urged a review of baggage rules to prevent harassment of
- Author
- daradhiyar
- Language
- EN