Alternative statutory remedy and unexplained delay barred writ review of customs confiscation adjudication, leaving merits for appellate consideration...
Authorised courier due diligence protects against penalties where declared exports conceal prohibited goods despite proper documentation and customs p...
Customs-controlled container movement now extends to DP World facilities, subject to segregation, inspections, reconciliation, and EXIM cargo priority...
Cancellation of GST registration - documents are vitiated by lack of clarity and non-application of mind - violation of principles of natural justice - The High Court observed that the order of cancellation was based on contradictory statements, as it referred to the petitioner's reply while also stating that no reply was submitted. Additionally, the order did not provide any reasons for the cancellation other than citing the absence of a response. - The High Court quashed the order of cancellation and directed the restoration of the petitioner's GST registration. However, it clarified that the authorities could initiate proceedings for cancellation of registration if there were genuine instances of non-compliance.
Cancellation of GST registration - documents are vitiated by lack of clarity and non-application of mind - violation of principles of natural justice - The High Court observed that the order of cancellation was based on contradictory statements, as it referred to the petitioner's reply while also stating that no reply was submitted. Additionally, the order did not provide any reasons for the cancellation other than citing the absence of a response. - The High Court quashed the order of cancellation and directed the restoration of the petitioner's GST registration. However, it clarified that the authorities could initiate proceedings for cancellation of registration if there were genuine instances of non-compliance.
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