Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
GST registration cancellation proceedings require a show-cause notice in Form GST REG-17 that allows seven working days for a reply and specifies the date and time of personal hearing. Omission of hearing particulars breaches the prescribed form and principles of natural justice. Where cancellation is based on physical verification, Rule 25 requires the verification report, supporting documents and photographs to be uploaded in Form GST REG-30 on the common portal within fifteen working days; non-upload invalidates proceedings founded on that verification. Writ jurisdiction remains available despite an alternative revocation remedy where natural justice is violated or the action is ultra vires. Fresh proceedings may be initiated only in compliance with these requirements.
GST registration cancellation proceedings require a show-cause notice in Form GST REG-17 that allows seven working days for a reply and specifies the date and time of personal hearing. Omission of hearing particulars breaches the prescribed form and principles of natural justice. Where cancellation is based on physical verification, Rule 25 requires the verification report, supporting documents and photographs to be uploaded in Form GST REG-30 on the common portal within fifteen working days; non-upload invalidates proceedings founded on that verification. Writ jurisdiction remains available despite an alternative revocation remedy where natural justice is violated or the action is ultra vires. Fresh proceedings may be initiated only in compliance with these requirements.
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