Pre-enactment land-sale agreements escape stamp-duty value substitution where substantial banking-channel consideration was received before Section 43...
Customs valuation and classification require comparable evidence and assessment of imported goods in their actual condition, invalidating related pena...
Statutory appellate remedy against cancellation of GST registration was restored after dismissal on limitation. Applying the terms of an earlier High Court decision, the writ petition was disposed of without adjudicating the merits of the cancellation proceedings. The appeal must be decided on merits and cannot be rejected on limitation, thereby reinstating access to the prescribed appellate process.
Statutory appellate remedy against cancellation of GST registration was restored after dismissal on limitation. Applying the terms of an earlier High Court decision, the writ petition was disposed of without adjudicating the merits of the cancellation proceedings. The appeal must be decided on merits and cannot be rejected on limitation, thereby reinstating access to the prescribed appellate process.
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