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...
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The HC disposed of a petition concerning GST registration cancellation under the Central Goods and Services Tax Act, 2017. The petitioner had filed an application under Section 30 seeking revocation of the cancellation order, which remained pending due to non-compliance with the Authority's direction to furnish geo-tag coordinates (latitude and longitude) of business premises. The Court directed the petitioner to provide the GPS position of their office/place of business within two weeks, failing which the application would not be processed. Upon compliance within the stipulated timeframe, the Authority was required to consider and dispose of the revocation application. The petition was disposed of with these directions.
The HC disposed of a petition concerning GST registration cancellation under the Central Goods and Services Tax Act, 2017. The petitioner had filed an application under Section 30 seeking revocation of the cancellation order, which remained pending due to non-compliance with the Authority's direction to furnish geo-tag coordinates (latitude and longitude) of business premises. The Court directed the petitioner to provide the GPS position of their office/place of business within two weeks, failing which the application would not be processed. Upon compliance within the stipulated timeframe, the Authority was required to consider and dispose of the revocation application. The petition was disposed of with these directions.
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