Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
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The court dismissed the petitioner's appeal due to non-compliance with statutory requirements, specifically the failure to submit valid proof of payment of the mandatory pre-deposit and the absence of valid documents establishing the petitioner's authority as an authorized signatory under the Companies Act. However, the court found that the respondent erred in not verifying the petitioner's authorization on the GSTN portal. Citing a precedent case, the court quashed the impugned order and remanded the matter to the respondent for fresh consideration, emphasizing the importance of adhering to due process and verifying relevant facts before rendering a decision.
The court dismissed the petitioner's appeal due to non-compliance with statutory requirements, specifically the failure to submit valid proof of payment of the mandatory pre-deposit and the absence of valid documents establishing the petitioner's authority as an authorized signatory under the Companies Act. However, the court found that the respondent erred in not verifying the petitioner's authorization on the GSTN portal. Citing a precedent case, the court quashed the impugned order and remanded the matter to the respondent for fresh consideration, emphasizing the importance of adhering to due process and verifying relevant facts before rendering a decision.
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