Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
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The HC set aside the cancellation of petitioner's GST registration, finding that authorities failed to follow proper procedural requirements. The appellate authority had rejected the appeal solely because the HSN/SAC code disclosure in registration applications suggested two registrations covered the same business. However, the court determined that authorities did not establish any violations under Rule 21 of the GST Act, which prescribes specific conditions for registration cancellation. The revenue department also failed to demonstrate that petitioner obtained registration by breaching conditions under Section 29(2) read with Rule 21. The court directed immediate restoration of the petitioner's GST registration upon presentation of the order.
The HC set aside the cancellation of petitioner's GST registration, finding that authorities failed to follow proper procedural requirements. The appellate authority had rejected the appeal solely because the HSN/SAC code disclosure in registration applications suggested two registrations covered the same business. However, the court determined that authorities did not establish any violations under Rule 21 of the GST Act, which prescribes specific conditions for registration cancellation. The revenue department also failed to demonstrate that petitioner obtained registration by breaching conditions under Section 29(2) read with Rule 21. The court directed immediate restoration of the petitioner's GST registration upon presentation of the order.
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