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...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
Cancellation of GST registration under Section 29 requires the Proper Officer's independent satisfaction, based on cogent and tangible material, that a statutory ground for cancellation exists. Nil turnover declared in GSTR-3B returns alone does not establish discontinuance of business, especially where material indicates that business continued from the registered premises. A show-cause notice founded solely on nil turnover does not disclose a circumstance warranting cancellation. The cancellation and rejection of revocation were quashed, while the authority retained liberty to verify whether the business continued and proceed in accordance with law.
Cancellation of GST registration under Section 29 requires the Proper Officer's independent satisfaction, based on cogent and tangible material, that a statutory ground for cancellation exists. Nil turnover declared in GSTR-3B returns alone does not establish discontinuance of business, especially where material indicates that business continued from the registered premises. A show-cause notice founded solely on nil turnover does not disclose a circumstance warranting cancellation. The cancellation and rejection of revocation were quashed, while the authority retained liberty to verify whether the business continued and proceed in accordance with law.
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