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...
Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
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...
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The petitioner sought restoration of its GST registration under the trade name 'Shri Salasar Balaji Steel'. The court directed the respondent authorities to confirm the petitioner's compliance with the Show Cause Notice and take necessary steps to restore its GST status without delay. As per Rule 86B of CGST/DGST Rules, a registered taxpayer cannot utilize input tax credit (ITC) from the electronic credit ledger to discharge its entire liability towards outward supplies, being limited to a maximum of 99%. The petitioner deposited Rs. 80,000/- to comply with the requirement of paying at least 1% of its liability on outward supplies. The court observed that suspension of GST registration has wide adverse ramifications for the taxpayer's business and can be undertaken only after due consideration. Since the only allegation in the Show Cause Notice was non-compliance with Rule 86B, which stands remedied by the deposit, the court allowed the petition and directed the respondents to forthwith restore the petitioner's GST registration.
The petitioner sought restoration of its GST registration under the trade name 'Shri Salasar Balaji Steel'. The court directed the respondent authorities to confirm the petitioner's compliance with the Show Cause Notice and take necessary steps to restore its GST status without delay. As per Rule 86B of CGST/DGST Rules, a registered taxpayer cannot utilize input tax credit (ITC) from the electronic credit ledger to discharge its entire liability towards outward supplies, being limited to a maximum of 99%. The petitioner deposited Rs. 80,000/- to comply with the requirement of paying at least 1% of its liability on outward supplies. The court observed that suspension of GST registration has wide adverse ramifications for the taxpayer's business and can be undertaken only after due consideration. Since the only allegation in the Show Cause Notice was non-compliance with Rule 86B, which stands remedied by the deposit, the court allowed the petition and directed the respondents to forthwith restore the petitioner's GST registration.
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