Customs valuation and classification require comparable evidence and assessment of imported goods in their actual condition, invalidating related pena...
Terminal gate verification for transshipment containers shifts to operators, while Customs controls and discrepancy reporting requirements remain mand...
The High Court addressed a case involving a delay in filing an application for Revocation of cancellation of GST registration. The court considered the invocation of the proviso to Rule 23 of the Odisha Goods and Services Tax Rules (OGST Rules). The Petitioner fulfilled all requirements by paying taxes, interest, late fees, and penalties. The court condoned the delay in invoking the proviso and directed that upon the Petitioner depositing all dues and meeting formalities, the application for revocation would be considered as per the law. The petition was disposed of accordingly.
The High Court addressed a case involving a delay in filing an application for Revocation of cancellation of GST registration. The court considered the invocation of the proviso to Rule 23 of the Odisha Goods and Services Tax Rules (OGST Rules). The Petitioner fulfilled all requirements by paying taxes, interest, late fees, and penalties. The court condoned the delay in invoking the proviso and directed that upon the Petitioner depositing all dues and meeting formalities, the application for revocation would be considered as per the law. The petition was disposed of accordingly.
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