Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
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The HC dismissed the petition challenging the cancellation of the petitioner's GST registration and the associated show cause notice, finding the petitioner's conduct to be dilatory and non-compliant. The court held that there was no basis for interference under its writ jurisdiction. Consequently, the petition was disposed of without restoring the GST registration. The petitioner was advised that it remains at liberty to apply for a fresh GST registration if desired.
The HC dismissed the petition challenging the cancellation of the petitioner's GST registration and the associated show cause notice, finding the petitioner's conduct to be dilatory and non-compliant. The court held that there was no basis for interference under its writ jurisdiction. Consequently, the petition was disposed of without restoring the GST registration. The petitioner was advised that it remains at liberty to apply for a fresh GST registration if desired.
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