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...
Retrospective cancellation of GST registration of the petitioner - The High Court found deficiencies in the notice and order, emphasizing the need for specific grounds and objective criteria for retrospective cancellations. It modified the order to cancel registration from the date of the show cause notice issuance, considering the petitioner's business closure and compliance. However, it clarified that recovery actions for dues remain permissible, provided proper procedure is followed.
Retrospective cancellation of GST registration of the petitioner - The High Court found deficiencies in the notice and order, emphasizing the need for specific grounds and objective criteria for retrospective cancellations. It modified the order to cancel registration from the date of the show cause notice issuance, considering the petitioner's business closure and compliance. However, it clarified that recovery actions for dues remain permissible, provided proper procedure is followed.
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