Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
The case pertains to revocation of cancelled GST registration due to non-filing of returns for a continuous period exceeding twelve months. The petitioner cited the resurgence of the COVID-19 pandemic as the reason for not conducting business during that period. The High Court referred to the Suguna Cutpiece case, where GST registration was restored subject to certain terms and conditions. Following the precedent, the court directed restoration of the petitioner's GST registration, contingent upon fulfilling the stipulated conditions. The petition was disposed of accordingly.
The case pertains to revocation of cancelled GST registration due to non-filing of returns for a continuous period exceeding twelve months. The petitioner cited the resurgence of the COVID-19 pandemic as the reason for not conducting business during that period. The High Court referred to the Suguna Cutpiece case, where GST registration was restored subject to certain terms and conditions. Following the precedent, the court directed restoration of the petitioner's GST registration, contingent upon fulfilling the stipulated conditions. The petition was disposed of accordingly.
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