Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
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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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