Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Revocation of registration cancellation - The High court acknowledged the seriousness of cancellation consequences for the petitioner's business and considered a liberal approach necessary. Despite the expiration of the period prescribed under section 30 of the GST Act, the court granted permission to the petitioner to file an application for revocation, subject to payment of dues and penalties.
Revocation of registration cancellation - The High court acknowledged the seriousness of cancellation consequences for the petitioner's business and considered a liberal approach necessary. Despite the expiration of the period prescribed under section 30 of the GST Act, the court granted permission to the petitioner to file an application for revocation, subject to payment of dues and penalties.
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