Customs-controlled cargo movement now includes GDL, subject to EXIM prioritisation, segregation, verification, reconciliation and enforcement safeguar...
GST cross-empowerment remains effective without conditional notification, while duplicate proceedings require established safeguards against overlappi...
The HC set aside the order cancelling petitioner's registration subject to condition of filing returns for entire period of default and paying requisite tax, interest, fine and penalty. Petitioner's non-filing of returns for continuous six months did not warrant cancellation as it would be counterproductive and impact tax recovery. Respondents directed to permit petitioner to carry on business by taking pragmatic view.
The HC set aside the order cancelling petitioner's registration subject to condition of filing returns for entire period of default and paying requisite tax, interest, fine and penalty. Petitioner's non-filing of returns for continuous six months did not warrant cancellation as it would be counterproductive and impact tax recovery. Respondents directed to permit petitioner to carry on business by taking pragmatic view.
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