Depositor-protection proceedings prevail over corporate insolvency, while liquidators may recover chit receivables using copies of seized company reco...
Intermediary service classification fails where overseas admission facilitation is supplied independently, preserving export treatment and small-provi...
Satellite transponder bandwidth is telecommunication, not Business Support Service; foreign non-telegraph providers triggered no service tax liability...
Commitment proceedings gain extended timelines, structured defect refiling, and automatic resumption of inquiry after the adjusted completion period e...
Centralised assessment transfer becomes unwarranted once the searched person's assessment is complete, requiring restoration to the appropriate charge...
Writ jurisdiction challenging GST registration cancellation is ordinarily unavailable where the taxpayer failed to pursue the statutory appeal within the prescribed limitation period and shows no exceptional circumstances. A delayed writ petition should not be entertained merely because the appellate remedy has lapsed. The petition was dismissed on that basis, while preserving the taxpayer's ability to file the final return and seek fresh GST registration in accordance with law.
Writ jurisdiction challenging GST registration cancellation is ordinarily unavailable where the taxpayer failed to pursue the statutory appeal within the prescribed limitation period and shows no exceptional circumstances. A delayed writ petition should not be entertained merely because the appellate remedy has lapsed. The petition was dismissed on that basis, while preserving the taxpayer's ability to file the final return and seek fresh GST registration in accordance with law.
Note: It is a system-generated summary and is for quick reference only.
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