Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
Liquidator appointment under Section 34 requires consideration of creditor recommendations, valid professional authorisation, and preservation of vali...
Income-tax exemption for specified regulatory fees and government grants applies subject to non-commercial activity and continuing compliance conditio...
Digital accessibility audit and remediation deadlines extended, while all other disability-compliance obligations for regulated entities remain unchan...
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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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