Passenger baggage re-export requires true declaration and cannot be granted indirectly through discretionary redemption of undeclared prohibited goods...
Customs Broker association membership becomes mandatory in the operating jurisdiction, with exclusive membership and limited compliance-time relaxatio...
The HC set aside the cancellation of GST registration and declined to entertain the revocation application on the merits. The petitioner, having expressed willingness to file pending returns and pay applicable taxes with interest and penalty for specified financial years, was granted indulgence. The Court remitted the matter to the respondent authority for fresh reconsideration in accordance with law, allowing the petitioner an opportunity to regularize tax compliance. The petition was allowed by way of remand, thereby restoring the opportunity for the petitioner to rectify defaults before any adverse final action is taken.
The HC set aside the cancellation of GST registration and declined to entertain the revocation application on the merits. The petitioner, having expressed willingness to file pending returns and pay applicable taxes with interest and penalty for specified financial years, was granted indulgence. The Court remitted the matter to the respondent authority for fresh reconsideration in accordance with law, allowing the petitioner an opportunity to regularize tax compliance. The petition was allowed by way of remand, thereby restoring the opportunity for the petitioner to rectify defaults before any adverse final action is taken.
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