Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
The High Court ruled on the cancellation of GST registration due to non-functional business premises. The court found violations of Rule 25 of CGST Rules as physical verification was not done in the presence of concerned persons. The State Tax Officer had admitted the existence of the petitioner's unit prior to issuing a show cause notice for cancellation. The petitioner had informed about changing the principal place of business, which was acknowledged. The court directed restoration of GST registration retroactively from 20.09.2022, allowing filing of annual returns with late fees. Petition disposed off.
The High Court ruled on the cancellation of GST registration due to non-functional business premises. The court found violations of Rule 25 of CGST Rules as physical verification was not done in the presence of concerned persons. The State Tax Officer had admitted the existence of the petitioner's unit prior to issuing a show cause notice for cancellation. The petitioner had informed about changing the principal place of business, which was acknowledged. The court directed restoration of GST registration retroactively from 20.09.2022, allowing filing of annual returns with late fees. Petition disposed off.
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