International transaction characterisation of domestic divestment of support services business rejected; transaction between resident associated enter...
Minimum Import Price restrictions for Black Pepper, Areca-nuts and Apples upheld; procedural laying failure not fatal, notifications to be placed befo...
Transaction value between related persons requires market-equivalent pricing; importer must prove declared value mirrors ordinary international trade ...
Classification of exported insecticides under export tariff affirmed; reclassification and related penalties set aside and MEIS scrip jurisdiction rec...
Cancellation of GST registration was held vitiated for breach of natural justice where the taxpayer's revocation application remained undecided beyond the statutory time and the department failed to disclose its status, undermining the cancellation process; consequently, the show-cause notice, cancellation order, and appellate dismissal were set aside. Further, the department's stance was internally inconsistent: cancellation proceeded on the premise of no business activity at the premises, yet best-judgment assessments under section 63 for multiple prior years alleged continued business based on GSTR-2A; this contradiction rendered the impugned cancellation-related actions unsustainable. The separate section 63 assessment orders were left to be challenged through statutory appeals. - HC
Cancellation of GST registration was held vitiated for breach of natural justice where the taxpayer's revocation application remained undecided beyond the statutory time and the department failed to disclose its status, undermining the cancellation process; consequently, the show-cause notice, cancellation order, and appellate dismissal were set aside. Further, the department's stance was internally inconsistent: cancellation proceeded on the premise of no business activity at the premises, yet best-judgment assessments under section 63 for multiple prior years alleged continued business based on GSTR-2A; this contradiction rendered the impugned cancellation-related actions unsustainable. The separate section 63 assessment orders were left to be challenged through statutory appeals. - HC
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