Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
Liquidator appointment under Section 34 requires consideration of creditor recommendations, valid professional authorisation, and preservation of vali...
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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returns and paying tax, interest, fine and penalty within the stipulated time, failing which the benefit would stand withdrawn.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returns and paying tax, interest, fine and penalty within the stipulated time, failing which the benefit would stand withdrawn.
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