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...
Rule 22(4) permits the proper officer to drop GST registration cancellation proceedings where a registered person, instead of replying to a notice for non-furnishing of returns, furnishes all pending returns and pays outstanding tax, interest and late fee. Given the serious civil consequences of cancellation, restoration may be considered when these compliance requirements are met. A registered person may seek restoration within the stipulated period, and the concerned authority must consider and dispose of the application expeditiously in accordance with law upon compliance. The writ petition was disposed of with liberty to pursue restoration.
Rule 22(4) permits the proper officer to drop GST registration cancellation proceedings where a registered person, instead of replying to a notice for non-furnishing of returns, furnishes all pending returns and pays outstanding tax, interest and late fee. Given the serious civil consequences of cancellation, restoration may be considered when these compliance requirements are met. A registered person may seek restoration within the stipulated period, and the concerned authority must consider and dispose of the application expeditiously in accordance with law upon compliance. The writ petition was disposed of with liberty to pursue restoration.
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