Transfer-pricing aggregation of distinct support-service and subcontract transactions was rejected, while debt-free receivables attracted no notional ...
Customs exemptions cover photovoltaic assembly machinery and PVF backsheets, while fully declared cleared imports may avoid confiscation and penalties...
Specific tariff classification for LCD devices overrides treatment as electricity-meter parts, defeating differential duty, extended limitation, and p...
Stayed disciplinary punishment does not establish unfitness for insolvency professional registration; reconsideration must disregard mere pendency of ...
Indirect corporate control can create related-party status, excluding financial creditors from Committee of Creditors representation, participation an...
Scientific research association approval requires continuing SIRO status, annual donation reporting, and donor certificates for the approved foundatio...
Scientific research institution approval is conditional on SIRO recognition, annual donation reporting, donor certification, and prescribed compliance...
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The High Court dismissed the petition challenging the rejection of appeal against cancellation of GST registration for non-compliance with GST REG 2017. The petitioner failed to furnish returns u/s 39 of the CGST Act, 2017. The show cause notice was issued on 15.01.2023, and the GST registration was cancelled vide order dated 15.01.2023. However, the petitioner filed an appeal on 28.03.2024, with a delay of 403 days, exceeding the statutory limitation period of three months u/s 107(1) of the CGST Act, 2017. The Court held that the petitioner was not entitled to relief due to the delay, lethargy in approach, and non-compliance with GST REG 2017 by not filing returns regularly. The Court found no perversity in the cancellation order or necessity for interference with the appellate order filed beyond the limitation period.
The High Court dismissed the petition challenging the rejection of appeal against cancellation of GST registration for non-compliance with GST REG 2017. The petitioner failed to furnish returns u/s 39 of the CGST Act, 2017. The show cause notice was issued on 15.01.2023, and the GST registration was cancelled vide order dated 15.01.2023. However, the petitioner filed an appeal on 28.03.2024, with a delay of 403 days, exceeding the statutory limitation period of three months u/s 107(1) of the CGST Act, 2017. The Court held that the petitioner was not entitled to relief due to the delay, lethargy in approach, and non-compliance with GST REG 2017 by not filing returns regularly. The Court found no perversity in the cancellation order or necessity for interference with the appellate order filed beyond the limitation period.
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