Bank account freezing requires statutory authority; anti-money-laundering compliance and KYC monitoring do not permit unilateral indefinite restrictio...
Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
Restoration of the statutory appeal - The CESTAT had dismissed the appeal due to the petitioner's non-representation at a hearing and the failure to inform about pre-deposit compliance. The petitioner later sought restoration, asserting compliance, albeit with a delay. - The High Court, noting the compliance with the pre-deposit requirement and the larger interest of justice, directed the restoration of the appeal on the CESTAT's board, subject to the petitioner depositing costs of INR 2 lakhs within two weeks.
Restoration of the statutory appeal - The CESTAT had dismissed the appeal due to the petitioner's non-representation at a hearing and the failure to inform about pre-deposit compliance. The petitioner later sought restoration, asserting compliance, albeit with a delay. - The High Court, noting the compliance with the pre-deposit requirement and the larger interest of justice, directed the restoration of the appeal on the CESTAT's board, subject to the petitioner depositing costs of INR 2 lakhs within two weeks.
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