Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
HC allowed the petition challenging a GST registration cancellation order under section 93(1)(a) of CGST Act, 2017. The order against a deceased taxpayer was deemed perverse and unsustainable, as the respondent failed to provide material evidence demonstrating the petitioner's continued operation of the deceased father's proprietary concern after obtaining a fresh registration. The court found no substantive basis for holding the petitioner liable for the deceased's tax obligations, effectively nullifying the impugned order without establishing legal continuity of business operations.
HC allowed the petition challenging a GST registration cancellation order under section 93(1)(a) of CGST Act, 2017. The order against a deceased taxpayer was deemed perverse and unsustainable, as the respondent failed to provide material evidence demonstrating the petitioner's continued operation of the deceased father's proprietary concern after obtaining a fresh registration. The court found no substantive basis for holding the petitioner liable for the deceased's tax obligations, effectively nullifying the impugned order without establishing legal continuity of business operations.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4800
Join Channel
TaxTMI 
