Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
The High Court addressed the issue of deletion of temporary registration due to non-generation of an e-way bill for a vehicle and absence of required transport documents. The Court referred to Rule 16 of the GST Rules, which allows temporary registration in specific cases. It noted that compulsory registration is necessary for inter-State taxable supplies. The petitioner's misuse of GST provisions by falsely documenting goods' origin necessitated further investigation by the authorities. The Court directed a thorough inquiry into the petitioner's actions and instructed appropriate action in compliance with GST laws. Ultimately, the petition was dismissed.
The High Court addressed the issue of deletion of temporary registration due to non-generation of an e-way bill for a vehicle and absence of required transport documents. The Court referred to Rule 16 of the GST Rules, which allows temporary registration in specific cases. It noted that compulsory registration is necessary for inter-State taxable supplies. The petitioner's misuse of GST provisions by falsely documenting goods' origin necessitated further investigation by the authorities. The Court directed a thorough inquiry into the petitioner's actions and instructed appropriate action in compliance with GST laws. Ultimately, the petition was dismissed.
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