Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
The HC dismissed the petition and directed that the petitioner's GST registration be cancelled with effect from 1 July 2020. The court found the sole ground for cancellation was continuous non-filing of returns for six months and noted proof of the proprietor's death by death certificate. The HC held that, because the show-cause notice did not allege retrospective cancellation, the impugned order could not operate retrospectively; accordingly retrospective cancellation was disallowed. In light of these findings, the HC ordered cancellation prospectively from 1 July 2020 and disposed of the petition.
The HC dismissed the petition and directed that the petitioner's GST registration be cancelled with effect from 1 July 2020. The court found the sole ground for cancellation was continuous non-filing of returns for six months and noted proof of the proprietor's death by death certificate. The HC held that, because the show-cause notice did not allege retrospective cancellation, the impugned order could not operate retrospectively; accordingly retrospective cancellation was disallowed. In light of these findings, the HC ordered cancellation prospectively from 1 July 2020 and disposed of the petition.
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