Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
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The petitioner's appeal against cancellation of GST registration was filed beyond the condonation period prescribed u/s 107(4) of the GST Act. The petitioner had not filed GSTR returns for over six months. In an identical batch of matters, the Madras High Court allowed writ petitions subject to fulfilling certain conditions. Following this precedent, the Court allowed the present writ petition on conditions agreed upon by the petitioner's counsel and not objected to by the respondents' counsel.
The petitioner's appeal against cancellation of GST registration was filed beyond the condonation period prescribed u/s 107(4) of the GST Act. The petitioner had not filed GSTR returns for over six months. In an identical batch of matters, the Madras High Court allowed writ petitions subject to fulfilling certain conditions. Following this precedent, the Court allowed the present writ petition on conditions agreed upon by the petitioner's counsel and not objected to by the respondents' counsel.
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