Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
The appeal was dismissed as barred by limitation, and the doctrine of merger does not apply when an appeal is dismissed due to limitation. The merits were not examined by the Appellate Authority. The High Court retains jurisdiction under Article 226 to examine the legality and validity of the original authority's order. Considering the petitioner's assertion of bona fide reasons for the delay and willingness to pay outstanding dues with interest, subject to input tax credit, the matter is remitted back to the respondent for considering the petitioner's claim for revocation of GST cancellation after providing a reasonable opportunity.
The appeal was dismissed as barred by limitation, and the doctrine of merger does not apply when an appeal is dismissed due to limitation. The merits were not examined by the Appellate Authority. The High Court retains jurisdiction under Article 226 to examine the legality and validity of the original authority's order. Considering the petitioner's assertion of bona fide reasons for the delay and willingness to pay outstanding dues with interest, subject to input tax credit, the matter is remitted back to the respondent for considering the petitioner's claim for revocation of GST cancellation after providing a reasonable opportunity.
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