Terminal gate verification for transshipment containers shifts to operators, while Customs controls and discrepancy reporting requirements remain mand...
HC quashed GST registration cancellation order due to procedural irregularities. Despite petitioner's non-compliance with GST Act by failing to file returns for six consecutive months, the court found a violation of natural justice principles. The petitioner demonstrated willingness to rectify defaults by paying outstanding GST, interest, and penalties. The court set aside the show cause notice and subsequent orders, effectively reinstating the petitioner's GST registration while mandating future compliance with statutory requirements.
HC quashed GST registration cancellation order due to procedural irregularities. Despite petitioner's non-compliance with GST Act by failing to file returns for six consecutive months, the court found a violation of natural justice principles. The petitioner demonstrated willingness to rectify defaults by paying outstanding GST, interest, and penalties. The court set aside the show cause notice and subsequent orders, effectively reinstating the petitioner's GST registration while mandating future compliance with statutory requirements.
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