Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
Seeking cancellation of the GST registration - The case involved a petitioner seeking cancellation of their GST registration due to the closure of their business operations. Despite two applications for cancellation, the respondent rejected them without providing valid reasons. The High Court found the rejection unjustified, emphasizing that unless the revenue's interests were compromised, there were no grounds for refusal. It ruled in favor of the petitioner, ordering the cancellation of the registration with effect from the date of the initial application. The court clarified that the respondent could still pursue recovery of any dues in accordance with the law.
Seeking cancellation of the GST registration - The case involved a petitioner seeking cancellation of their GST registration due to the closure of their business operations. Despite two applications for cancellation, the respondent rejected them without providing valid reasons. The High Court found the rejection unjustified, emphasizing that unless the revenue's interests were compromised, there were no grounds for refusal. It ruled in favor of the petitioner, ordering the cancellation of the registration with effect from the date of the initial application. The court clarified that the respondent could still pursue recovery of any dues in accordance with the law.
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