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 petition challenges the suspension of GST registration by the respondent authority. The court held that the suspension order lacked justification as the petitioner had complied with registration requirements, including submitting NOC for principal place of business. For additional premises, NOC is not mandated under GST rules. The authority erred in suspending registration for all premises based on lack of NOC for additional place. The impugned order was quashed, restoring petitioner's GST registration to enable continued business operations. The court affirmed maintainability despite alternative remedies, citing precedent allowing writ petitions in certain circumstances.
The petition challenges the suspension of GST registration by the respondent authority. The court held that the suspension order lacked justification as the petitioner had complied with registration requirements, including submitting NOC for principal place of business. For additional premises, NOC is not mandated under GST rules. The authority erred in suspending registration for all premises based on lack of NOC for additional place. The impugned order was quashed, restoring petitioner's GST registration to enable continued business operations. The court affirmed maintainability despite alternative remedies, citing precedent allowing writ petitions in certain circumstances.
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