Notification No. 12/97-Customs(N.T.) amendment adds Malur Inland Container Depot in Karnataka to authorized locations for import unloading and export ...
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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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