Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be ...
Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
Personal hearing requirements in GST adjudication were satisfied by prior opportunities and written submissions; appellate limitation received writ-pe...
The High Court directed the petitioner to approach the Competent Authority for GST registration within seven days. The Authority shall restore the petitioner's GST number upon completing requisite formalities. The petitioner must file returns, deposit taxes, penalty, and interest within seven days. Failure to comply will render the order inoperative. The court exercised extraordinary jurisdiction under Article 226 regarding condonation of delay beyond one month after the three-month period for filing an appeal u/s 107(1) of the 2017 Act.
The High Court directed the petitioner to approach the Competent Authority for GST registration within seven days. The Authority shall restore the petitioner's GST number upon completing requisite formalities. The petitioner must file returns, deposit taxes, penalty, and interest within seven days. Failure to comply will render the order inoperative. The court exercised extraordinary jurisdiction under Article 226 regarding condonation of delay beyond one month after the three-month period for filing an appeal u/s 107(1) of the 2017 Act.
Note: It is a system-generated summary and is for quick reference only.