Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
The HC allowed the petition, holding that the impugned withdrawal of Petitioner No.1's Customs Broker Licence was unlawful and procedurally impermissible. The court found Petitioner No.2, a director of Petitioner No.1, had satisfied Regulation 6/7 of the Customs Brokers Licensing Regulations, 2018 by clearing the prescribed examinations, thereby fulfilling statutory eligibility for a Form-B2 licence. The respondents' public notice amounted in substance to revocation without invoking the Regulation 17 procedure for revocation or penalty under Regulation 14, rendering the withdrawal ultra vires. The HC quashed and set aside the withdrawal/notice and directed that the licence be treated as valid in accordance with the Regulations.
The HC allowed the petition, holding that the impugned withdrawal of Petitioner No.1's Customs Broker Licence was unlawful and procedurally impermissible. The court found Petitioner No.2, a director of Petitioner No.1, had satisfied Regulation 6/7 of the Customs Brokers Licensing Regulations, 2018 by clearing the prescribed examinations, thereby fulfilling statutory eligibility for a Form-B2 licence. The respondents' public notice amounted in substance to revocation without invoking the Regulation 17 procedure for revocation or penalty under Regulation 14, rendering the withdrawal ultra vires. The HC quashed and set aside the withdrawal/notice and directed that the licence be treated as valid in accordance with the Regulations.
Note: It is a system-generated summary and is for quick reference only.