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...
Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Rejection of the petitioner's application for revocation of the cancellation order of GST registration. The key points are: the show cause notice (SCN) did not propose retrospective cancellation, violating natural justice principles. Section 29(2) of the CGST/DGST Act empowers retrospective cancellation, but it must be based on cogent reasons, not whimsically or arbitrarily. The impugned cancellation order lacked reasoning for retrospective cancellation. The High Court directed restoring the petitioner's GST registration for 30 days to file returns, after which the proper officer may consider further action if necessary. The summary covers the legal issues, statutory provisions, and the court's directions concisely.
Rejection of the petitioner's application for revocation of the cancellation order of GST registration. The key points are: the show cause notice (SCN) did not propose retrospective cancellation, violating natural justice principles. Section 29(2) of the CGST/DGST Act empowers retrospective cancellation, but it must be based on cogent reasons, not whimsically or arbitrarily. The impugned cancellation order lacked reasoning for retrospective cancellation. The High Court directed restoring the petitioner's GST registration for 30 days to file returns, after which the proper officer may consider further action if necessary. The summary covers the legal issues, statutory provisions, and the court's directions concisely.
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