Country of Origin Certificates and declared transaction value supported preferential customs exemption where authenticity and invoice prices remained ...
Online bond platforms may offer overseas-regulated products and tax-specific bonds subject to disclosures, compliance safeguards and revised complianc...
Corporate guarantee valuation permits actual ascertainable commission while barring retroactive application and extended-period penalties for bona fid...
Proper-officer jurisdiction under UPGST penalty provisions upheld; participation on merits prevents bypassing the statutory appellate remedy through w...
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Challenged the order of cancellation of registration - appeal preferred was dismissed on the ground of limitation - The High Court allowed the writ petition, setting aside the cancellation order. It held that since the appeal dismissal was on grounds of limitation, the doctrine of merger did not apply, enabling judicial review of the original order. - The court directed the petitioner to appear before the respondent authority with the reply to the show cause notice and a certified copy of the court's order within three weeks.
Challenged the order of cancellation of registration - appeal preferred was dismissed on the ground of limitation - The High Court allowed the writ petition, setting aside the cancellation order. It held that since the appeal dismissal was on grounds of limitation, the doctrine of merger did not apply, enabling judicial review of the original order. - The court directed the petitioner to appear before the respondent authority with the reply to the show cause notice and a certified copy of the court's order within three weeks.
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