Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
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...
Cancellation of GST Registrations - The High Court observed that the petitioner, a wholesaler and distributor, failed to file returns for six months due to ill-health. However, it noted that the cancellation was based on the failure to respond to the show cause notice, issued through an online portal. The court referred to a previous case where it was held that keeping traders out of the GST regime serves no useful purpose. Thus, the court directed the restoration of the petitioner's GST registration upon payment of due amounts and penalties.
Cancellation of GST Registrations - The High Court observed that the petitioner, a wholesaler and distributor, failed to file returns for six months due to ill-health. However, it noted that the cancellation was based on the failure to respond to the show cause notice, issued through an online portal. The court referred to a previous case where it was held that keeping traders out of the GST regime serves no useful purpose. Thus, the court directed the restoration of the petitioner's GST registration upon payment of due amounts and penalties.
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