Judicial review of settlement orders cannot reopen settled customs notices, while statutory interest remains subject to verification and quantificatio...
Customs Broker licence lending for consideration justified revocation where exporter authorisation and client verification obligations were also breac...
Fraudulent import documents suspend limitation protection, while redemption of confiscated goods requires duty and interest despite bona fide purchase...
ODR arbitration participation remains mandatory after failed conciliation, while jurisdictional and maintainability objections stay available before t...
Transparency in technical bid evaluation requires disclosed standards and recorded reasons; opaque scoring invalidated tender awards and required fres...
Automated export obligation extensions remove separate regional applications after committee approval for Advance Authorisation and EPCG authorisation...
International cargo transhipment through Indian ports continues with Customs-controlled storage, re-export safeguards, and coordinated multi-station m...
The HC held that although GST registration may be cancelled for non-furnishing of returns under Section 29 read with Rule 22, a cancellation order in Form GST REG-19 must record actual reasons and operate as a speaking order. An order stating only that no reply was filed and citing "Others" failed to show application of mind, breached the prescribed statutory form, and was illegal because cancellation has adverse civil consequences. The petitioner's non-response did not excuse the officer from giving reasons. The cancellation order was quashed, and the matter was remitted to the show-cause stage for fresh proceedings, with liberty to the petitioner to reply or regularise the defaults.
The HC held that although GST registration may be cancelled for non-furnishing of returns under Section 29 read with Rule 22, a cancellation order in Form GST REG-19 must record actual reasons and operate as a speaking order. An order stating only that no reply was filed and citing "Others" failed to show application of mind, breached the prescribed statutory form, and was illegal because cancellation has adverse civil consequences. The petitioner's non-response did not excuse the officer from giving reasons. The cancellation order was quashed, and the matter was remitted to the show-cause stage for fresh proceedings, with liberty to the petitioner to reply or regularise the defaults.
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