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...
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The High Court addressed the issue of cancellation of GST registration due to non-filing of returns and the rejection of an appeal on the ground of time limitation. The respondent claimed that the statute prescribes a specific limitation period of 90 days to file an appeal, and the petitioner's appeal was time-barred. The Court held that no useful purpose would be served by keeping the petitioners out of the Goods and Service Tax regime, as they would continue their businesses and supply goods and services. The Court acknowledged that most small-scale entrepreneurs are uneducated and unaccustomed to handling emails and advanced technologies, despite providing email IDs during registration. The Court emphasized that the object of any government should be to promote trade, not curtail it. The method adopted by the department is likened to strangulating the neck of small-scale entrepreneurs, as cancellation of registration amounts to capital punishment for traders. The Court expects the GST department to amend relevant provisions, considering the consequences on traders, and to find modalities for conveying show cause notices via SMS and regional languages.
The High Court addressed the issue of cancellation of GST registration due to non-filing of returns and the rejection of an appeal on the ground of time limitation. The respondent claimed that the statute prescribes a specific limitation period of 90 days to file an appeal, and the petitioner's appeal was time-barred. The Court held that no useful purpose would be served by keeping the petitioners out of the Goods and Service Tax regime, as they would continue their businesses and supply goods and services. The Court acknowledged that most small-scale entrepreneurs are uneducated and unaccustomed to handling emails and advanced technologies, despite providing email IDs during registration. The Court emphasized that the object of any government should be to promote trade, not curtail it. The method adopted by the department is likened to strangulating the neck of small-scale entrepreneurs, as cancellation of registration amounts to capital punishment for traders. The Court expects the GST department to amend relevant provisions, considering the consequences on traders, and to find modalities for conveying show cause notices via SMS and regional languages.
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