Diagnostic microcuvette classification follows sole-use analytical function, placing specialised disposable cuvettes with their analyser rather than g...
Customs Broker licensing proceedings fail when their offence-report foundation collapses and authorisation, advisory, and KYC duties remain unbreached...
Tariff classification of Digital Axle Counters affirmed as electro-mechanical railway signalling equipment, eliminating duty, confiscation and penalty...
The HC set aside the impugned cancellation of the petitioner's GST registration dated 26.08.2024, holding that the sole deficiency-non-uploading of bank account details-was not of such gravity as to warrant cancellation, and that the show-cause notice was vague, failed to specify the alleged defaults or afford a cure period, and lacked proof of effective service. The court directed the petitioner to file a fresh application before the respondent for revival of registration, subject to compliance with statutory requirements and deposit of any applicable late fees, fines or penalties. Petition allowed; revival conditional upon payment and fulfillment of requisite formalities.
The HC set aside the impugned cancellation of the petitioner's GST registration dated 26.08.2024, holding that the sole deficiency-non-uploading of bank account details-was not of such gravity as to warrant cancellation, and that the show-cause notice was vague, failed to specify the alleged defaults or afford a cure period, and lacked proof of effective service. The court directed the petitioner to file a fresh application before the respondent for revival of registration, subject to compliance with statutory requirements and deposit of any applicable late fees, fines or penalties. Petition allowed; revival conditional upon payment and fulfillment of requisite formalities.
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