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...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Cancellation of GST registration of the petitioner - The petitioner, a company providing technical consultancy services, had its GST registration cancelled due to non-filing of returns for over six months. The petitioner cited challenges such as the Covid-19 pandemic and changes in management as reasons for the delay. The High Court, considering the impact of the pandemic on businesses, directed the petitioner to rectify the default by filing pending returns and paying fines. Upon compliance, the Court ordered the restoration of the petitioner's GST registration.
Cancellation of GST registration of the petitioner - The petitioner, a company providing technical consultancy services, had its GST registration cancelled due to non-filing of returns for over six months. The petitioner cited challenges such as the Covid-19 pandemic and changes in management as reasons for the delay. The High Court, considering the impact of the pandemic on businesses, directed the petitioner to rectify the default by filing pending returns and paying fines. Upon compliance, the Court ordered the restoration of the petitioner's GST registration.
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