Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
Warehousing permission requires deposit at the designated bonded warehouse; unauthorised diversion triggers confiscation, redemption fine and importer...
Page of 4800
Press 'Enter' after typing page number.
181 to 200 of 96000 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
HC overturned rejection of sales tax registration application, ruling that non-residency in Andhra Pradesh cannot be grounds for denial under APGST Act. The court emphasized fundamental rights under Art. 19 guaranteeing citizens' freedom to conduct business anywhere in India. Despite authorities' concerns, rejection based on applicant's out-of-state status lacks statutory basis. The court directed immediate registration, affirming that geographical restrictions absent in legislation cannot impede constitutional right to trade. Order dated 04.11.2024 vacated with instructions to process registration under APGST Act.
HC overturned rejection of sales tax registration application, ruling that non-residency in Andhra Pradesh cannot be grounds for denial under APGST Act. The court emphasized fundamental rights under Art. 19 guaranteeing citizens' freedom to conduct business anywhere in India. Despite authorities' concerns, rejection based on applicant's out-of-state status lacks statutory basis. The court directed immediate registration, affirming that geographical restrictions absent in legislation cannot impede constitutional right to trade. Order dated 04.11.2024 vacated with instructions to process registration under APGST Act.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4800
Join Channel
TaxTMI 
