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...
GST registration cancelled for non-compliance may be considered for revocation where pending returns are filed, tax liabilities are paid and late fees are deposited. Filing returns shortly after cancellation supports fresh consideration because permanent cancellation can restrict the taxpayer's ability to conduct business. Revocation applications should be assessed by the competent authority after compliance with return-filing, tax-payment and late-fee requirements. The appellate and revocation-rejection orders were set aside, and the revocation application was remitted for fresh consideration within two months.
GST registration cancelled for non-compliance may be considered for revocation where pending returns are filed, tax liabilities are paid and late fees are deposited. Filing returns shortly after cancellation supports fresh consideration because permanent cancellation can restrict the taxpayer's ability to conduct business. Revocation applications should be assessed by the competent authority after compliance with return-filing, tax-payment and late-fee requirements. The appellate and revocation-rejection orders were set aside, and the revocation application was remitted for fresh consideration within two months.
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