Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
HC disposed the writ directing that the petitioner, whose GST registration was cancelled under s.29(2)(c) for failure to file returns for six months, may seek restoration by approaching the concerned empowered officer within two months. If the petitioner submits an application complying with the proviso to sub-rule (4) of Rule 22 of the CGST Rules and furnishes all pending returns and pays outstanding tax with applicable interest and late fees, the empowered officer has jurisdiction to drop proceedings and pass an appropriate order in the prescribed form restoring registration. The petition is disposed of on these terms, leaving the decision to the statutory authority acting in accordance with law.
HC disposed the writ directing that the petitioner, whose GST registration was cancelled under s.29(2)(c) for failure to file returns for six months, may seek restoration by approaching the concerned empowered officer within two months. If the petitioner submits an application complying with the proviso to sub-rule (4) of Rule 22 of the CGST Rules and furnishes all pending returns and pays outstanding tax with applicable interest and late fees, the empowered officer has jurisdiction to drop proceedings and pass an appropriate order in the prescribed form restoring registration. The petition is disposed of on these terms, leaving the decision to the statutory authority acting in accordance with law.
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