Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
The HC declined to quash a show cause notice (SCN) issued for GST registration cancellation against a firm found non-functional during investigation. The Court determined that petitioner could seek re-inspection from the Adjudicating Authority rather than judicial intervention at this preliminary stage. However, recognizing the firm's operational standstill due to registration suspension, the HC directed the respondent department to grant petitioner a personal hearing and issue appropriate notice. The Court emphasized proceedings must conclude in a time-bound manner given the business disruption caused by the suspended registration. The petition was disposed of with these procedural directions rather than substantive relief on the merits of the cancellation proceedings.
The HC declined to quash a show cause notice (SCN) issued for GST registration cancellation against a firm found non-functional during investigation. The Court determined that petitioner could seek re-inspection from the Adjudicating Authority rather than judicial intervention at this preliminary stage. However, recognizing the firm's operational standstill due to registration suspension, the HC directed the respondent department to grant petitioner a personal hearing and issue appropriate notice. The Court emphasized proceedings must conclude in a time-bound manner given the business disruption caused by the suspended registration. The petition was disposed of with these procedural directions rather than substantive relief on the merits of the cancellation proceedings.
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