Customs Broker licence proceedings require accurate procedural facts before delay or natural-justice findings can justify setting aside regulatory act...
Provisional assessment finalisation must precede export duty recovery, while redemption fine fails for goods already exported and unavailable for conf...
HC directed CGST Superintendent to revoke petitioner's GST registration cancellation which occurred due to non-filing of GSTR-3B returns for six consecutive months and failure to respond to GSTR-3A notice. Following precedent in Krishanu Borthakur, court held that excluding assessee from GST regime would prevent collection of statutory dues, contrary to revenue interest. HC ordered respondent to intimate outstanding statutory dues to petitioner and restore GST registration upon payment of any outstanding amounts. Writ petition disposed with direction for reconsideration of revocation application and restoration of registration subject to compliance with statutory obligations.
HC directed CGST Superintendent to revoke petitioner's GST registration cancellation which occurred due to non-filing of GSTR-3B returns for six consecutive months and failure to respond to GSTR-3A notice. Following precedent in Krishanu Borthakur, court held that excluding assessee from GST regime would prevent collection of statutory dues, contrary to revenue interest. HC ordered respondent to intimate outstanding statutory dues to petitioner and restore GST registration upon payment of any outstanding amounts. Writ petition disposed with direction for reconsideration of revocation application and restoration of registration subject to compliance with statutory obligations.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4800
Join Channel
TaxTMI 
