Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
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 set aside the impugned orders of the Appellate Authority and the GST Department insofar as they retrospectively cancelled the petitioner's GST registration, holding that the orders manifest a complete non-application of mind; the court found that the petitioner had sought cancellation yet a retrospective cancellation w.e.f. 15 June 2019 was impermissible where the SCN did not contemplate retrospective effect. The HC directed that the petitioner's cancellation application dated 30 March 2021 and the SCN dated 9 April 2021 be adjudicated afresh and comprehensively by the GST Department. The petition is disposed of accordingly.
The HC set aside the impugned orders of the Appellate Authority and the GST Department insofar as they retrospectively cancelled the petitioner's GST registration, holding that the orders manifest a complete non-application of mind; the court found that the petitioner had sought cancellation yet a retrospective cancellation w.e.f. 15 June 2019 was impermissible where the SCN did not contemplate retrospective effect. The HC directed that the petitioner's cancellation application dated 30 March 2021 and the SCN dated 9 April 2021 be adjudicated afresh and comprehensively by the GST Department. The petition is disposed of accordingly.
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