Mis-declaration in import descriptions must be deliberate to justify confiscation; withheld contemporaneous import documents invalidate value redeterm...
Liability for EPCG export shortfall: duty and interest sustained, but confiscation and penalties quashed where no fraud and causes beyond importer con...
The HC held that an alternative statutory remedy is a self-imposed restraint, not an absolute bar to writ jurisdiction, and entertained the petition after the appeal period, including grace time, had expired and business had been disrupted. It treated cancellation of GST registration for non-filing of returns and other procedural defaults as curable, applying the principle that substantive rights should not fail for formal non-compliance. The cancellation order and appellate order were quashed, and registration was directed to be restored subject to filing pending returns and paying tax, interest, fine and penalty within the stipulated time, failing which the benefit would stand withdrawn.
The HC held that an alternative statutory remedy is a self-imposed restraint, not an absolute bar to writ jurisdiction, and entertained the petition after the appeal period, including grace time, had expired and business had been disrupted. It treated cancellation of GST registration for non-filing of returns and other procedural defaults as curable, applying the principle that substantive rights should not fail for formal non-compliance. The cancellation order and appellate order were quashed, and registration was directed to be restored subject to filing pending returns and paying tax, interest, fine and penalty within the stipulated time, failing which the benefit would stand withdrawn.
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