Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
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HC allowed petitioner's writ challenging GST registration cancellation. The ex parte order was found non-speaking and violated principles of natural justice. The court held that show cause notice uploaded on GST portal without adequate communication constituted procedural impropriety. Statutory authorities failed to provide reasonable opportunity of hearing. Court set aside cancellation order, restored petitioner's GST registration, and directed concerned authority to accept belated returns within three months. The order emphasized constitutional protection under Article 19(1)(g) and quasi-judicial function requirements in administrative proceedings.
HC allowed petitioner's writ challenging GST registration cancellation. The ex parte order was found non-speaking and violated principles of natural justice. The court held that show cause notice uploaded on GST portal without adequate communication constituted procedural impropriety. Statutory authorities failed to provide reasonable opportunity of hearing. Court set aside cancellation order, restored petitioner's GST registration, and directed concerned authority to accept belated returns within three months. The order emphasized constitutional protection under Article 19(1)(g) and quasi-judicial function requirements in administrative proceedings.
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