Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
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...
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The High Court examined the maintainability of a petition challenging the cancellation of GST registration, considering alternative remedy u/s 30 of GST Act. The petitioner alleged violation of natural justice and infringement of Constitutional rights u/s 19 and 21. Citing WHIRLPOOL CORPORATION case, the court noted exceptions for writ petitions when fundamental rights or natural justice are at stake. The show cause notice indicated alleged irregularities, but the petitioner did not utilize the available remedy. Despite dismissing the petition, the court allowed the petitioner to challenge the cancellation through proper channels u/s 30 of GST Act or by filing an appeal within a reasonable time.
The High Court examined the maintainability of a petition challenging the cancellation of GST registration, considering alternative remedy u/s 30 of GST Act. The petitioner alleged violation of natural justice and infringement of Constitutional rights u/s 19 and 21. Citing WHIRLPOOL CORPORATION case, the court noted exceptions for writ petitions when fundamental rights or natural justice are at stake. The show cause notice indicated alleged irregularities, but the petitioner did not utilize the available remedy. Despite dismissing the petition, the court allowed the petitioner to challenge the cancellation through proper channels u/s 30 of GST Act or by filing an appeal within a reasonable time.
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